CLA-2-85:OT:RR:NC:N1:112
Brian S. Kim
Import Export Specialist
Viewsonic Corporation
381 Brea Canyon Rd.
Walnut, CA 91789
RE: The tariff classification of infrared remote controls from China
Dear Mr. Kim:
In your letter dated December 12, 2013, you requested a tariff classification ruling.
The items under consideration are infrared remote controls that incorporate laser pointers (item #s A-00009516, A-00009294, and RMC-004). The subject remotes are intended for use with Viewsonic projectors only. Within each remote is a small laser diode module that emits a beam of focused light. The laser pointer is used for directing attention during presentations. The remotes operate on two AAA batteries.
You suggested that these infrared remote controls be classified in subheading 8529.90.9900, Harmonized Tariff Schedule of the United States, HTSUS, which provides for Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: Other: Other: Other. However, since the infrared remote controls are not considered, for tariff classification purposes, to be parts of the apparatus of headings 8525 to 8528, HTSUS, consideration of classification in heading 8529, HTSUS, is precluded.
The infrared remote controls with laser pointers are considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. The pointer is ancillary to the remote control function. Therefore, it is the opinion of this office that the remote control provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for the infrared remote controls incorporating laser pointers (item #s A-00009516, A-00009294, and RMC-004) will be 8543.70.9650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus…: Other machines and apparatus: Other: Other: Other: Other.” The rate of duty will be 2.6%.
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 Steven Pollichino at (646) 733-3008.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division