CLA-2-90:OT:RR:NC:N4:414
Mr. W. J. Polkinhorn
Bill Polkinhorn, Inc.
2401 Portico Blvd.
P.O. Box 712
Calexico, California 92231
RE: The tariff classification of the 3D Starter Pack Kit for a 3D or 3D Ready DLP Television from Mexico
Dear Mr. Polkinhorn:
In your letter dated September 7, 2010 you requested a tariff classification ruling on behalf of Mitsubishi Digital Electronics, Inc.
The kit, model 3DC-1000, is designed to aid the viewer of a television to achieve a 3D viewing experience. The kit contains two pairs of 3D active LCD shutter glasses, a 3D signal adapter, an infrared (IR) emitter, a Blu-Ray showcase disc, a 3D adaptor remote control and one HDMI cable. These items will be imported into the United States packaged in a carton for retail sale.
The 3D active LCD shutter glasses (hereafter referred to as 3D glasses) are powered by a lithium battery. The lenses of the 3D glasses are LCD shutter lenses made of two pieces of glass with liquid crystal material between the pieces of glass. The liquid crystal material becomes dark when voltage is applied.
The 3D signal adapter is connected by means of the HDMI cable to the television receiver via the 3D Blu-Ray player. The 3D signal adapter converts several different formats of incoming 3D signals to a checkerboard 3D format signal output and transfers it to the IR emitter which sends infrared light synchronization signals to the infrared light sensor in the 3D glasses. The sensor in the glasses converts these signals into electrical synchronization signals which travel through the electrical control circuits of the glasses and it is these signals that initiate the blocking state (closed) or the viewing state (open) of the liquid crystal material in the glasses. The signal allows the glasses to alternately darken over one eye and then the other eye in synchronization with the refresh rate of the television screen. The lenses turn on and off up to 60 times per second or 4080 times per minute.
You have suggested that the 3D Starter Pack Kit is classifiable under subheading 9004.90.0000, HTSUS, which provides for spectacles, goggles and the like, corrective, protective or other: other. However, the 3D glasses do not provide any vision correction. Nor do the 3D glasses protect the eyes from sunlight, or protect the eyes from flying objects. These 3D glasses perform the function of alternately blocking the view of either the right eye or the left eye by rapidly darkening as explained above. Accordingly, the active shutter 3D glasses containing LCD shutter lenses are not classifiable under subheading 9004.90.0000, HTSUS. The 3D glasses are liquid crystal devices provided for in heading 9013, HTSUS.
The Explanatory Notes to GRI 3(b) at (X) state that for the purposes of this rule, the term “goods put up in sets for retail sale’ shall be taken to mean goods which (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; (c) are put up in a manner suitable for sale directly to users without repacking. The 3D Starter Pack Kit meets the requirements for classification as a set for tariff purposes.
Under GRI 3(b), goods put up in sets for retail sale shall be classified as if they consist of the material or component that gives them their essential character. The essential character of the 3D Starter Pack Kit cannot be determined. The items which equally merit consideration, the 3D adapter and the 3D glasses, are comparable in value based on the cost breakdown of the items in the kit. Also, the 3D adapter and the 3D glasses perform an equally essential part of the intended function of the 3D Starter Pack Kit which is to produce a 3D image.
When goods cannot be classified by reference to GRI 3(b), they are classified under GRI 3(c) under the heading which occurs last in the numerical order among those equally meriting consideration. The 3D signal adapter, which is classified in chapter 85, HTSUS, and the 3D glasses, which are classified in chapter 90, HTSUS, equally merit consideration. Accordingly, the 3D Starter Pack Kit is classified under heading 9013 because it occurs last in numerical order.
The applicable subheading for the 3D Starter Pack Kit will be 9013.80.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for liquid crystal devices not constituting articles provided for more specifically in other headings; other devices,, appliances and instruments: other. The rate of duty will be 4.5 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,
Robert B. Swierupski
Director
National Commodity Specialist Division