CLA-2-85:RR:NC:N1:108 C81622
3924.90.5500
Ms. Pamela J. Gruszczynski
Import Manager
Midwest Transatlantic Lines, Inc.
1230 West Bagley Road
Berea, OH 44017-2910
RE: The tariff classification of audio, video and laser disc
cleaners and accessories from China.
Dear Ms. Gruszczynski:
In your letter dated November 4, 1997, you requested a
tariff classification ruling on behalf of your client, Alpha
Enterprises. Product samples were submitted. We regret the delay
in replying to your request.
Item one is an empty plastic video cassette "E-Sleeve," used
for storage and display of video cassettes. Item two, Procare CD
Wipes, is a paper towel treated with isopropyl alcohol and a non-aromatic anionic surfactant; it is packed for retail sale in a
pop-up plastic cannister. Item three is a CD laser lens cleaner;
it is a CD with on-disc recorded instructions and an array of
tiny brushes on the underside; it is used to clean the lens of a
CD player. Item four is a cassette head cleaner packaged with a
cleaning solution; it is used for removing oxide deposits and
other residues from the magnetic tape heads and capstan rollers
of tape cassette recorders/players. Item five is a pinwheel
demagnetizer packaged with a tape head care solution; it is a
cassette which includes a spinning pinwheel mechanism and is used
to remove residual magnetic patterns from the magnetic tape heads
of tape cassette recorders/players. Item six is a video head
cleaner; it is an unrecorded video tape which is inserted into a
VHS format video cassette recorder/player (VCR) and uses a non-abrasive dry cleaning system to remove dirt and tape oxides from
the audio, video and sync heads and along the entire tape path of
the VCR. All products will be imported individually.
The applicable subheading for the empty plastic video
cassette E-Sleeve will be 3924.90.5500 Harmonized Tariff Schedule
of the United States (HTS), which provides for "[t]ableware,
kitchenware, other household articles and toilet articles, of
plastics: [o]ther: [o]ther." The rate of duty will be 3.4
percent ad valorem.
The applicable subheading for the Procare CD Wipes will be
3402.20.5000, HTS, which provides for "[o]rganic surface-active
agents (other than soap); surface-active preparations, washing
preparations...and cleaning preparations...: [p]reparations put
up for retail sale: [o]ther." The rate of duty will be free.
The applicable subheading for the CD laser lens cleaner with
on-disc instructions will be 8524.32.0000, HTS, which provides
for "[r]ecords, tapes and other recorded media for sound or other
similarly recorded phenomena...: [d]iscs for laser reading
systems: [f]or reproducing sound only." The rate of duty will be
1.9 cents per square meter of recording surface.
The applicable heading for the cassette head cleaner
packaged with cleaning solution, the pinwheel demagnetizer with
tape head care solution, and the video head cleaner for VCR will
be 8522.90.7580, HTS, which provides for "[p]arts and accessories
suitable for use solely or principally with the apparatus of
headings 8519 to 8521: [o]ther: [o]ther: [o]ther." The rate of
duty will be 2.4 percent ad valorem.
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 Harvey
Kuperstein at 212-466-5672.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division