CLA-2-91:OT:RR:NC:N1:113
Ms. Jamie Deer
Leedsworld, Inc. 400 Hunt Valley Road New Kensington, PA 15068
RE: The tariff classification of a desk clock with an ultraviolet (UV) sterilizer and a wireless charging pad from China
Dear Ms. Deer:
In your letter dated July 27, 2020, you requested a tariff classification ruling. A description and pictures of the desk clock with an UV sterilizer and a wireless charging pad were submitted for our review.
The item under consideration is identified as a standard digital desk clock that is powered by the provided Type-C to Universal Serial Bus (USB) adapter. The clock has a digital display and an alarm function. You stated in your letter that “The top of the clock has a lid to access a compartment where you can place a mobile device. The compartment has a wireless charging pad to charge wireless capable devices.” The compartment is equipped with UV-C light emitting diode (LED) lights used to effectively remove microorganisms which may be on the surface of the device placed in the compartment. The UV-C lights do not operate while the compartment is open. Once the lid to the compartment is closed the UV-C lights may be turned on to sterilize the surface of a mobile device.
The article in question is comprised of a digital desk clock with an UV sterilizer and a wireless charging pad. The subject item is a composite article that consists of a digital alarm clock classifiable under heading 9105, a wireless charging pad under heading 8504, and an UV sterilizer under heading 8543, Harmonized Tariff Schedule of the United States (HTSUS). Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the components of the desk clock with an UV sterilizer and a wireless charging pad in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The essential character of an item 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. GRI 3(c) states that when goods cannot be classified by reference to GRI 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In the opinion of this office, none of the components imparts the essential character, since each component performs a significant role in the function of the subject article. Therefore, in accordance with GRI 3(c), the article will be classified in the heading which appears last in numerical order among those which equally merit consideration. Applying GRI 3(c), the article under consideration is classifiable under heading 9105, HTSUS, since it occurs last in numerical order of the competing headings. The digital alarm desk clock with an UV sterilizer and a wireless charging pad will be classified in heading 9105, HTSUS, which provides for other clocks.
The applicable subheading for the digital alarm desk clock with an UV sterilizer and a wireless charging pad, will be 9105.11.40, HTSUS, which provides for other clocks; alarm clocks: electrically operated: with opto-electronic display only. The rate of duty will be 3.9 percent on the movement and case plus 5.3 percent on the battery.
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 the 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 Ann [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division