Revocation of NY N235006; tariff classification of laser pointer kits

HQ H237752 January 30, 2013 CLA-2 OT:RR:CTF:TCM H237752 GC CATEGORY: Classification TARIFF NO.: 9013.80.90 Courtney Cabin Phoenix International Freight Services, Ltd. 1501 North Mittel Boulevard, Suite A Wood Dale, Illinois 60191 RE: Revocation of NY N235006; tariff classification of laser pointer kits Dear Ms. Cabin: This letter pertains to New York Ruling Letter (NY) N235006, dated December 5, 2012, which concerned the tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS) of three laser pointer kits imported by your client, Industries for the Blind, Inc. After reviewing NY N235006, we have determined that it was issued in error, and we are thus revoking it. FACTS: The items subject to NY 235006 were identified as “KIT-8335”, “KIT-5300”, and “KIT-8720”. The condition of each product at the time of importation was described in NY 235006 as follows: KIT-8335 will contain the laser pointer barrel and the laser pointer battery cap. KIT-5300 will contain the laser pointer barrel and the laser pointer battery cap with clip. KIT-8720 will contain the laser pointer lower barrel and the laser pointer upper barrel. After importation to the United States, AAA batteries will be inserted, and the two parts will be screwed together and packed into plastic carrying cases. The subject products were classified under subheading 9013.20.00, HTSUS, which provides for, “Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter; parts and accessories thereof: Lasers, other than laser diodes….” ISSUE: Whether the instant laser pointers are classified as lasers, other than laser diodes of subheading 9013.20, HTSUS, or as other devices, appliances and instruments of subheading 9013.80, HTSUS? LAW AND ANALYSIS: Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. There is no dispute that the subject laser pointers are covered by heading 9013, HTSUS. As such, their classification is governed by GRI 6, which states: For legal purposes, the classification of goods in the subheading of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires. The HTSUS provisions under consideration in this case are as follows: 9013 Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter; parts and accessories thereof: * * * 9013.20 Lasers, other than laser diodes * * * 9013.80 Other devices, appliances and instruments CBP has had occasion to classify numerous products substantially similar to the laser pointers at issue in NY N235006. In all cases we have found that they are outside the scope of subheading 9013.20, HTSUS, and are thus classified under subheading 9013.80, HTSUS, as other devices, appliances and instruments. See, e.g., Headquarters Rulings Letter (HQ) 952723, dated January 1, 1993, HQ 953516, dated July 1, 1993, HQ 955599, dated October 31, 1994, NY 897006, dated May 9, 1994, NY C87349, dated May 13, 1998, and NY M83293, dated June 15, 2006. We hereby incorporate the analysis and conclusions of the aforementioned line of rulings by reference. The instant laser pointer kits are classified under subheading 9013.80, HTSUS. HOLDING: By application of GRI 1, the subject “KIT-8335”, “KIT-5300”, and “KIT-8720” laser pointer kits are provided for in heading 9013, HTSUS. They are specifically provided for under subheading 9013.80.90, HTSUS, which provides for: “Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter; parts and accessories thereof: Other devices, appliances and instruments: Other….” The column one, general rate of duty is 4.5 percent ad valorem. Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov. EFFECT ON OTHER RULINGS: NY N235006, dated December 5, 2012 is hereby REVOKED. This revocation of treatment is not subject to the notice and comment provisions of 19 U.S.C. §1625(c) because NY N235006 has been in effect for less than 60 days. Sincerely, Myles B. Harmon, Director Commercial and Trade Facilitation Division