CLA-2-91:OT:RR:NC:N1:113
Ms. Kathy Trotta
Conair Corporation
150 Milford Road
East Windsor, NJ 08520
RE: The tariff classification of an Alarm Clock/Charging Station with Bluetooth from China
Dear Ms. Trotta:
In your letter dated May 16, 2018, you requested a tariff classification ruling. A sample and a user manual were submitted for our review and will be returned to you as requested.
The item under consideration is identified as the Luna and referred to in your letter as an Alarm Clock/Charging Station with Bluetooth, Item Number WCR450. The Luna is comprised of a digital alarm clock with an opto-electronic display, a static converter (charging base), a speaker and a Bluetooth transceiver. The subject article has two 120 volt power AC outlets on one side and two USB charging ports on the other side. The item features a Bluetooth button that syncs to a personal device, such as an iPhone and/or iPod which plays through the speakers located on each side of the item. The alarm clock contains a backup battery function in case the AC supply is interrupted. Two AAA batteries are required but are not included with the product.
The Luna is a composite article that consists of a digital alarm clock classifiable under heading 9105, a static converter (charging base) under heading 8504, a speaker under heading 8517, and a Bluetooth transceiver under heading 8518, Harmonized Tariff Schedule of the United States (HTSUS). Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the components of the Luna in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The essential character of an item may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) states that when goods cannot be classified by reference to GRI 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In the opinion of this office, none of the components imparts the essential character, since each component performs a significant role in the function of the Luna. Therefore, in accordance with GRI 3(c), the Luna will be classified in the heading which appears last in numerical order among those which equally merit consideration. Applying GRI 3(c), the article under consideration is classifiable under heading 9105, HTSUS, since it occurs last in numerical order of the competing headings. The Luna will be classified in heading 9105, HTSUS, which provides for other clocks.
The applicable subheading for the Luna Alarm Clock/Charging Station with Bluetooth, Item Number WCR450, will be 9105.11.40, HTSUS, which provides for other clocks; alarm clocks: electrically operated: with opto-electronic display only. The rate of duty will be 3.9 percent on the movement and case plus 5.3 percent on the battery.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Ann [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division