N021349 N0 Ruling Active

The tariff classification of PeakTM Lens Care Kit from Taiwan

Issued March 13, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3402.20.5100

Headings: 3402

Product description

The PeakTM Lens Care Kit consists of an oval, plastic container which holds a 30mm bottle of lens cleaning fluid as well as a 6” x7” micro fiber lens cleaning cloth. The lens cleaner is a preparation containing an organic surface active agent put up for retail sale. The product does not contain any aromatic or modified aromatic surface active agents. The PeakTM Lens Care Kit is treated as a kit under the General Rules of Interpretation, and is classifiable under the item that conveys the essential character. In our opinion, the essential character is the cleaning fluid.

CBP rationale

The applicable subheading for the PeakTM Lens Care Kit will be 3402.20.5100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparation, whether or not containing soap, other than those of heading 3401: Organic surface-active agents, whether or not put up for retail sale: Other: Other.

Full text

N021349 March 13, 2008 CLA-2-34:OT:RR:NC:2:236 CATEGORY: Classification TARIFF NO.: 3402.20.5100 Mr. John M. Reedy Peakvision Sports 9153 West 133rd Street Overland Park, KS 66213 RE: The tariff classification of PeakTM Lens Care Kit from Taiwan Dear Mr. Reedy: In your letter dated December 20, 2008, you requested a tariff classification ruling. The sample that you submitted was analyzed by our laboratory. The PeakTM Lens Care Kit consists of an oval, plastic container which holds a 30mm bottle of lens cleaning fluid as well as a 6” x7” micro fiber lens cleaning cloth. The lens cleaner is a preparation containing an organic surface active agent put up for retail sale. The product does not contain any aromatic or modified aromatic surface active agents. The PeakTM Lens Care Kit is treated as a kit under the General Rules of Interpretation, and is classifiable under the item that conveys the essential character. In our opinion, the essential character is the cleaning fluid. The applicable subheading for the PeakTM Lens Care Kit will be 3402.20.5100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparation, whether or not containing soap, other than those of heading 3401: Organic surface-active agents, whether or not put up for retail sale: Other: Other. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Debra Wholey at 646-733-3034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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