A83170 A8 Ruling Active

The tariff classification of 3D film viewer and film cassette from Canada.

Issued May 31, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9013.80.6000

Headings: 9013

Product description

The submitted sample consists of a hand held motor driven 3D film viewer, two AA batteries and a film cassette containing ten images. The four items are packaged together for retail sale. For the purposes of the Harmonized Tariff Schedule of the United States, the merchandise constitutes a set. The 3D film viewer imparts the essential character to the set.

CBP rationale

The applicable subheading for the 3D film viewer will be 9013.80.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other optical devices, appliances, and instruments: other.

Full text

NY A83170 May 31, 1996 CLA-2-90:RR:NC:GI:114 A83170 CATEGORY: Classification TARIFF NO.: 9013.80.6000 Mr. Lee Miller Norman G. Jensen, Inc. Champlain, New York 12919 RE: The tariff classification of 3D film viewer and film cassette from Canada. Dear Mr. Miller: In your letter dated May 14, 1996, on behalf of Wrebbit Inc., you requested a tariff classification ruling. The submitted sample consists of a hand held motor driven 3D film viewer, two AA batteries and a film cassette containing ten images. The four items are packaged together for retail sale. For the purposes of the Harmonized Tariff Schedule of the United States, the merchandise constitutes a set. The 3D film viewer imparts the essential character to the set. The applicable subheading for the 3D film viewer will be 9013.80.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other optical devices, appliances, and instruments: other. The rate of duty will be 7.2 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Barbara Kiefer at 212-466-5685. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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