N235006 N2 Ruling REVOKED

The tariff classification of Laser Pointer Kits from Taiwan

Issued December 5, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9013.20.0000

Headings: 9013

Product description

The items are KIT-8335, KIT-5300 and KIT-8720 Laser Pointer Kits. The kits will be imported with one of each item, as explained below, packaged in individual poly bags or wrapped in bubble wrap. 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. You have suggested classification of the laser pointer kits under subheading 9013.80.9000, Harmonized Tariff Schedule of the United States (HTSUS). Subheading 9013.80.9000, HTS, provides for other optical instruments and appliances, however, laser pointers are provided for under the subheading for lasers, other than laser diodes.

CBP rationale

The applicable subheading for KIT-8335, KIT-5300 and KIT-8720, Laser Pointer Kits will be 9013.20.0000, HTSUS, which provides for lasers, other than laser diodes.

Full text

N235006 December 5, 2012 CLA-2-90:OT:RR:NC:N4:414 CATEGORY: Classification TARIFF NO.: 9013.20.0000 Ms. Courtney Cabin Phoenix International Freight Services, Ltd 1501 N. Mittel Blvd. Suite A Wood Dale, Il 60191 RE: The tariff classification of Laser Pointer Kits from Taiwan Dear Ms. Cabin: In your letter dated October 22, 2012 you requested a tariff classification ruling on behalf of Industries for the Blind, Inc. Three samples were provided with your letter. The items are KIT-8335, KIT-5300 and KIT-8720 Laser Pointer Kits. The kits will be imported with one of each item, as explained below, packaged in individual poly bags or wrapped in bubble wrap. 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. You have suggested classification of the laser pointer kits under subheading 9013.80.9000, Harmonized Tariff Schedule of the United States (HTSUS). Subheading 9013.80.9000, HTS, provides for other optical instruments and appliances, however, laser pointers are provided for under the subheading for lasers, other than laser diodes. The applicable subheading for KIT-8335, KIT-5300 and KIT-8720, Laser Pointer Kits will be 9013.20.0000, HTSUS, which provides for lasers, other than laser diodes. The rate of duty will be 3.1 percent ad valorem. 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 Barbara Kiefer at (646) 733-3019. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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