B86043 B8 Ruling Active

The tariff classification of the "MC2 Study Concentration Learning System" from Korea

Issued June 25, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8543.89.9090

Headings: 8543

Product description

This system consists of a control unit, dc adapter, adapter cable, earphones, and optical glasses. The control unit, which is battery operated and is a hand-held device, is equipped with six programs from which the user can select and contains the volume and brightness controls for each program. In operation, the user listens to the selected program through the earphones and, if wishing to do so, can also wear the optical glasses which emit a light pattern visible only to the wearer.

CBP rationale

The applicable subheading for the "MC2 Study Concentration Learning System" will be 8543.89.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical machines and apparatus, .

Full text

NY B86043 June 25, 1997 CLA-2-85:RR:NC:1: 112 B86043 CATEGORY: Classification TARIFF NO.: 8543.89.9090 Ms. Anita Salazar JAS Forwarding (USA), Inc. 155 Old Higgins Road Des Plains, IL 60018 RE: The tariff classification of the "MC2 Study Concentration Learning System" from Korea Dear Ms. Salazar: In your letter dated June 2, 1997, on behalf of Mirae International, you requested a tariff classification ruling. As indicated by the submitted sample and the information provided, the "MC2 Study Concentration Learning System" is advertised as a state-of-the art studying system designed to quickly and effectively induce an optimal brain state for studying through the use of light and sound technology. This system consists of a control unit, dc adapter, adapter cable, earphones, and optical glasses. The control unit, which is battery operated and is a hand-held device, is equipped with six programs from which the user can select and contains the volume and brightness controls for each program. In operation, the user listens to the selected program through the earphones and, if wishing to do so, can also wear the optical glasses which emit a light pattern visible only to the wearer. The applicable subheading for the "MC2 Study Concentration Learning System" will be 8543.89.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical machines and apparatus, ..., not specified or included elsewhere in Chapter 85, HTS. The rate of duty will be 3.1 percent ad valorem. This ruling is being issued under the provisions of Part 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 David Curran at 212-466-5680. Sincerely, Robert Swierupski Chief, Metals and Machinery Branch National Commodity Specialist Division

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