The tariff classification of a contact lens soaking case with a catalytic disc from Great Britain.
Issued June 19, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3815.12.0000
Headings: 3815
GRI rules applied: GRI 3(b)
Product description
The submitted item is a barrel contact lens case with a catalytic disc that is used for soaking and storing contact lenses. When used with a peroxide solution, the platinum-coated disc is used to catalyze the breakdown of the hydrogen peroxide into oxygen and water, neutralizing the solution, and cleaning the lenses in the process. The contact lens soaking case and the catalytic disc are sold directly to its users without any further packing. You have stated that the contact lens case cannot be used after the catalytic disc is depleted and that the case and disc are disposed of and replaced at the same time, typically once a month. GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, in the opinion of this office, the catalytic disc imparts the essential character to this good. The primary function of this item is to clean and disinfect contact lenses. Cleaning and sterilizing the contact lenses, especially the edges, is performed more effectively because of the interaction between the catalytic disc and the peroxide solution. The case is not used without the catalytic disc and performs the subordinate role of holding the lenses, catalytic disc, and peroxide solution while the disinfecting takes place. You have suggested classification within tariff subheading 3923.30.0010, Harmonized Tariff System of the United States (HTSUS) which provides, in part, for “articles for the conveyance or packing of goods of plastics.”
CBP rationale
the lenses, catalytic disc, and peroxide solution while the disinfecting takes place. You have suggested classification within tariff subheading 3923.30.0010, Harmonized Tariff System of the United States (HTSUS) which provides, in part, for “articles for the conveyance or packing of goods of plastics.” We disagree. The subject merchandise is not used for the conveyance of commercial goods from a seller to a buyer and is therefore not classifiable under that tariff subheading. The applicable subheading for the contact lens soaking case with a catalytic disc will be 3815.12.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included: Supported catalysts: With precious metal or precious metal compounds as the active substance.” 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/.
Full text
N265117 June 19, 2015 CLA-2-38 OT:RR:NC:N2:235 CATEGORY: Classification TARIFF NO.: 3815.12.0000 Mr. Robert Basinski The Cooper Companies, Inc. 370 Woodcliff Drive Penfield, NY 14526 RE: The tariff classification of a contact lens soaking case with a catalytic disc from Great Britain. Dear Mr. Basinski: In your letter dated May, 26, 2015, you requested a tariff classification ruling. The submitted item is a barrel contact lens case with a catalytic disc that is used for soaking and storing contact lenses. When used with a peroxide solution, the platinum-coated disc is used to catalyze the breakdown of the hydrogen peroxide into oxygen and water, neutralizing the solution, and cleaning the lenses in the process. The contact lens soaking case and the catalytic disc are sold directly to its users without any further packing. You have stated that the contact lens case cannot be used after the catalytic disc is depleted and that the case and disc are disposed of and replaced at the same time, typically once a month. GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, in the opinion of this office, the catalytic disc imparts the essential character to this good. The primary function of this item is to clean and disinfect contact lenses. Cleaning and sterilizing the contact lenses, especially the edges, is performed more effectively because of the interaction between the catalytic disc and the peroxide solution. The case is not used without the catalytic disc and performs the subordinate role of holding the lenses, catalytic disc, and peroxide solution while the disinfecting takes place. You have suggested classification within tariff subheading 3923.30.0010, Harmonized Tariff System of the United States (HTSUS) which provides, in part, for “articles for the conveyance or packing of goods of plastics.” We disagree. The subject merchandise is not used for the conveyance of commercial goods from a seller to a buyer and is therefore not classifiable under that tariff subheading. The applicable subheading for the contact lens soaking case with a catalytic disc will be 3815.12.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included: Supported catalysts: With precious metal or precious metal compounds as the active substance.” 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 Kimberly Praino at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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