The tariff classification of a CD and DVD scratch and skip repair kit from China

NY J86157 June 27, 2003 CLA-2-84:RR:NC:1:104 J86157 CATEGORY: Classification TARIFF NO.: 8467.29.0035 Mr. Richard Ingrao Expeditors Tradewin, LLC 11101 Metro Airport Center Drive Suite 110 Romulus, MI 48174 RE: The tariff classification of a CD and DVD scratch and skip repair kit from China Dear Mr. Ingrao: In your letter dated June 9, 2003 on behalf of Allsop Inc. you requested a tariff classification ruling. The Allsop Disc Restore™ repair kit is used to repair scratches on compact discs (CDs) and digital video discs (DVDs). It can also be used on recordable compact discs (CD-Rs) and games. The rotary sander/polisher is a hand held, battery-powered tool with a self-contained motor. The device will not repair severe damage caused by gouges, label side damage or disc warping. It will treat common disc problems such as scratches/abrasions/haze and fingerprints/dust. The kit contains the following: Battery-operated rotary sander/polisher (Required 2 “AA” batteries not included) 10 cylindrical polishing discs (100% virgin wool) 20 super fine grit abrasive repair discs (adhesive backed) 2 microfiber cloths 2 rectangular finishing pads (100% virgin wool) 1 bottle of scratch repair solution 1 water retainer (plastic cup) instruction sheet storage case (thermoformed tray in a folding PVC case) printed backing card with slide on blister A sample has been provided and will be returned to your office. General Rule of Interpretation (GRI)1, Harmonized Tariff Schedule of the United States (HTS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relevant section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTS. GRI 3(a) states in part that when two or more headings each refer to a part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the goods. The instant kit consists of at least two different articles that are, prima facie, classifiable in different headings. It consists of articles put up together to carry out a specific activity (i.e., repair scratches on CDs and DVDs). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the set in question is within the term “goods put up in sets for retail sale.” GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. After examining the sample and its accompanying literature, it is the opinion of this office that the rotary sander/polisher imparts the essential character to this kit. The applicable subheading for the Allsop Disc Restore™ will be 8467.29.0035, Harmonized Tariff Schedule of the United States (HTS), which provides for Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or nonelectric motor, and parts thereof: With self-contained electric motor: Other…Grinders, polishers and sanders: Other: Other. The rate of duty will be Free. The Disc Restore™ scratch repair solution may be subject to the requirements of the Toxic Substances Control Act (TSCA), which is administered by the U.S. Environmental Protection Agency. You may contact them at 401 M Street, S.W., Washington, D.C. 20460, telephone number (202) 554-1404, or EPA Region II at (732) 321-6669. 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 Robert Losche at 646-733-3011. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division