CLA-2-85:OT:RR:NC:N4:112
Maria T. Vasta
Trade Compliance Analyst
Advantest America Inc.
3061 Zanker Road
San Jose, CA 95134
RE: The tariff classification of a photoelectric smoke detector from Japan
Dear Ms. Vasta:
In your letter dated October 20, 2016, you requested a tariff classification ruling.
The merchandise in question is a photoelectric smoke detector (Model # F11-Y11-xx). This device, which is contained in a white flame-retardant plastic casing, contains red and yellow LED indicator lights. This battery operated signaling device flashes once every ten seconds, and for an alarm reaction it flashes once every two seconds. The LED lights on these smoke detectors trigger after the photoelectric cell determines it’s dark enough to represent a set level of smoke obscuration. When the LED light is red it indicates that the detectors are in an alarm state. The trouble indicator generates a blinking yellow LED light.
You suggest subheading 8536.50, HTSUS, as an appropriate classification for the subject smoke detector, however as the unit incorporates a status LED which provides a visual indication of an alarm condition, the smoke detector is more specifically provided for elsewhere.
The applicable subheading for the photoelectric smoke detector (Model # F11-Y11-xx) will be 8531.10.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for burglar or fire alarms and similar apparatus: Smoke detectors. The rate of duty will be 1.6 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 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 Lisa Cariello at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division