CLA-2-44:RR:NC:SP:230 H80749
Mr. Arlen T. Epstein
Tompkins & Davidson, LLP
One Astor Plaza (1515 Broadway)
New York, N.Y. 10036-8901
RE: The tariff classification of miniature “Zen Gardens” with sound recordings, from China.
Dear Mr. Epstein:
In your letter dated May 21, 2001, you requested a tariff classification ruling on behalf of Remington Products, LLC (Bridgeport, CT).
The ruling was requested on three “Zen Garden” sets, each of which includes a miniature replica of a Japanese-style “Zen Garden” along with an audio compact disc (“CD”) recorded with ocean sounds and tranquil music. Samples were submitted and are being returned to you as requested. It appears that the purpose of each set is to help the user relax and meditate by looking at and/or manipulating the “garden” while listening, if desired, to the CD. The components of the three models are as follows:
“Basic Zen Garden” (Model Z-10)
--Wooden tray measuring 10” x 10” x ¾”(deep)
--A quantity of white quartz crystal sand to be held within the tray
--A small wooden rake (8” long)
--7 rough stones (¾” to 1” diameter) to be arranged within the tray/sand
--Recorded audio compact disc
“Aroma Zen Garden” (Model Z-12)
--Wooden tray measuring 12” x 6½” x 1”(deep)
--A quantity of white quartz crystal sand to be held within the tray
--A small wooden rake (8” long)
--7 polished stones (¾” to 1” diameter) to be arranged within the tray/sand
--2 lavender-scented “tea light” candles
--Recorded audio compact disc
“Executive Zen Garden” (Model Z-15)
--Wooden tray (with brushed aluminum siding) measuring 12” x 7” x 1¼”(deep)
--A quantity of white quartz crystal sand to be held within the tray
--Wooden rake (8” long)
--Bamboo rake (8” long)
--7 polished stones (¾” to 1” diameter) to be arranged within the tray/sand
--Recorded audio compact disc
You state that in each instance, all of the components will be packaged, imported and sold together as sets. For tariff classification purposes, all of the models will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the wooden tray. [See General Rule of Interpretation (“GRI”) 3(b), HTS.] In each case, the tray predominates in terms of its bulk, surface area, and functional role in keeping most of the other components together within a confined space.
However, Legal Note 6 to Chapter 85, HTS, states that: “[r]ecords, tapes and other media of heading 8523 or 8524, HTS, remain classified in those headings, whether or not they are entered with the apparatus for which they are intended.” In classifying GRI 3 retail sets containing media of heading 8523 or 8524, Customs has interpreted Legal Note 6 to Chapter 85 as requiring that recordings must be broken out from a retail set and classified separately. See HRLs 952154 dated November 17, 1992, and 950925 dated May 12, 1992. In these situations, classifying the media separately did not destroy the GRI 3 retail set.
Accordingly, the applicable subheading for each of the above-described “Zen Garden” sets, excluding the compact disc, will be 4421.90.9840, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of wood. The rate of duty will be 3.3%.
The applicable subheading for the compact discs will be 8524.32.0000, HTS, which provides for records, tapes and other recorded media for sound or other similarly recorded phenomena,…: discs for laser reading systems: for reproducing sound only. The rate of duty will be free.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way,
you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.
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 Paul Garretto at 212-637-7009.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division