H87128 H8 Ruling Active

The tariff classification of the “LumiDisk” from Taiwan.

Issued January 17, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8523.90.0000

Headings: 8523

Product description

The item in question is denoted as the “LumiDisk”. It is a combined 8cm CD-R disk with a battery operated holder designed to wear around one’s neck and when activated can illuminate the disk. The disk is coated with a layer of Electro-luminescent material installed inside the underneath surface of the disk. The disk is primarily designed (prepared) for use as a CD-Audio, CD-ROM, CD-R, CD-RW or DVD. The illumination aspect serves as a novelty characteristic to aid in marketing this product to a particular segment of the population. Note 3 to Section XVI of the Harmonized Tariff Schedule of the United States (HTS) provides, in pertinent part, that unless the context requires otherwise, machines adapted for the purpose of performing two or more complimentary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function Upon review of the particular characteristics of this item and its marketing literature, it is the opinion of this office that the principal function is imparted by the CD-R disk. The disk is used as either an audio or data-playing disk and also provides the user with the novelty aspect of illumination when being worn around one’s neck on the holder. The holder serves only as an option as opposed to the use of the disk as either an audio or data medium.

CBP rationale

The applicable subheading for the “LumiDisk” will be 8523.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37: Other.

Full text

NY H87128 January 17, 2002 CLA-2-85:RR:NC:1:108 H87128 CATEGORY: Classification TARIFF NO.: 8523.90.0000 Mr. Cariet Van MEC Transport Services Corp. 2000 Hughes Way, Suite 101 El Segundo, CA 90245 RE: The tariff classification of the “LumiDisk” from Taiwan. Dear Mr. Van: In your letter dated January 7, 2002, on behalf of your client, Optech Disc Services Corporation; you requested a tariff classification ruling. The item in question is denoted as the “LumiDisk”. It is a combined 8cm CD-R disk with a battery operated holder designed to wear around one’s neck and when activated can illuminate the disk. The disk is coated with a layer of Electro-luminescent material installed inside the underneath surface of the disk. The disk is primarily designed (prepared) for use as a CD-Audio, CD-ROM, CD-R, CD-RW or DVD. The illumination aspect serves as a novelty characteristic to aid in marketing this product to a particular segment of the population. Note 3 to Section XVI of the Harmonized Tariff Schedule of the United States (HTS) provides, in pertinent part, that unless the context requires otherwise, machines adapted for the purpose of performing two or more complimentary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function Upon review of the particular characteristics of this item and its marketing literature, it is the opinion of this office that the principal function is imparted by the CD-R disk. The disk is used as either an audio or data-playing disk and also provides the user with the novelty aspect of illumination when being worn around one’s neck on the holder. The holder serves only as an option as opposed to the use of the disk as either an audio or data medium. The applicable subheading for the “LumiDisk” will be 8523.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37: Other. The rate of duty will be free. 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 Michael Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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