CLA-2-90:OT:RR:NC:N4:414
Mr. Troy D. Crago-Edwards
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of mounted lens sets for mobile phones from China
Dear Mr. Crago-Edwards:
In your letter dated July 30, 2010 you requested a tariff classification ruling. Samples were furnished to this office.
Item A015OA00146 is a kit containing a long focal lens, a universal holder (also called a clip), a mini tripod, a plastic case (also called a cover), a drawstring bag, a cleaning cloth, and a user manual. The long focal lens, referred to as a mobile phone telescope, is designed for the iPhone 3G mobile phone. It provides 8 times magnification and is used with the iPhone’s camera function. It cannot be used with other mobile devices or by itself. Item A015OA00146 is packaged in a cardboard gift box ready for retail sale prior to import into the United States.
Item A015OA00147 is a kit containing a long focal lens, a universal holder (also called a clip), a cleaning cloth and a user manual. The long focal lens, referred to as a mobile phone telescope, is designed for universal use with mobile phones. It provides 8 times magnification and is used with the mobile phone’s camera function. It cannot be used with other devices or by itself. Item A015OA00147 is packaged in a cardboard box ready for retail sale prior to import into the United States.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without re-packing. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component that gives them their essential character, which 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.
Items A015OA00146 and A015OA00147 are considered sets for tariff purposes under GRI 3(b) of the Harmonized Tariff Schedules of the United States. It is the opinion of this office that the essential character of each set is imparted by the long focal lens.
The applicable subheading for items A015OA00146 and A015OA00147, will be 9002.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for objective lenses and parts and accessories thereof: other. The rate of duty will be 2.3 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