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NY H84173

August 27, 2001

CLA-2-85:RR:NC:1:112 H84173


TARIFF NO.: 8531.10.00; 9105.21.80; 9105.91.80; 3925.90.0000

Mr. Mark Warner
Ageless Design
12633 159th Court North
Jupiter, FL 33478

RE: The tariff classification of various products from Taiwan

Dear Mr. Warner:

In your letter dated July 24, 2001 you requested a tariff classification ruling.

As indicated by the submitted descriptive literature, there are three types of products in question, described as alarms, clocks, and switch covers. The alarms are for use on doors, windows and other areas where security is an issue. The clocks are they type that show day, date and time information. The switch covers are the plastic type that can be used to conceal a switch.

The applicable subheading for the alarms will be 8531.10.00, Harmonized Tariff Schedule of the United States (HTS), which provides for burglar or fire alarms and similar apparatus. The rate of duty will be 1.3 percent ad valorem. The applicable subheading for the wall clocks will be 9105.21.80, HTS, which provides for wall clocks: Other. The rate of duty will be 30 cents each plus 6.9 percent ad valorem on the case plus 5.3 percent ad valorem on the battery. The applicable subheading for the desk clocks will be 9105.91.80, HTS, which provides for desk clocks. The rate of duty will be 30 cents each plus 6.9 percent ad valorem on the case plus 5.3 percent ad valorem on the battery. The applicable subheading for the switch covers will be 3925.90.0000, HTS, which provides for builders’ ware of plastics, not elsewhere specified or included: Other. The rate of duty will be 5.3 percent ad valorem.

You have proposed a secondary classification for each of these items in subheading 9817.00.96, HTS. We do not agree. These devices are clearly designed for general use, and you acknowledge that they have not been physically adapted to make them especially useful to Alzheimer patients or their caregivers. As we explained in our letter dated July 11, 2001, it is not sufficient that you have purchased and plan to resell certain specific units via your Alzheimer’s Store catalog. If you do “label them in such a way that identified their use for people dealing with loved ones with dementia,” that would not be a significant adaptation and subheading HTS 9817.00.96, HTS, would still not apply.

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 David Curran at 212-637-7049.


Robert B. Swierupski

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