United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2005 NY Rulings > NY L85349 - NY L85396 > NY L85359

Previous Ruling Next Ruling
NY L85359

June 6, 2005

CLA-2-85: RR: NC: 1:108 L85359


TARIFF NO.: 8521.90.0000

Mr. Kent Sunakoda
James J. Boyle & Co.
1200 Corporate Center Drive, #350
Monterey Park, CA 91754

RE: The tariff classification of DVD/CD player from China.

Dear Sunakoda:

In your letter dated May 24, 2005, you requested a tariff classification ruling.

The item in question is a combination DVD/CD player packaged for retail sale with speakers, a remote control device, a DVD player stand, audio/video cables and an owner’s manual (sample submitted). It is stated that these items will be sold at retail in their imported packaging without any repackaging occurring after importation.

Explanatory Note X to GRI 3b provides that for the purpose of this rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which:

A. Consist of at least two different articles, which are prima facie, classifiable in different headings.

B. Consist of products put up together to meet a specific activity; and

C. Are put up in a manner suitable for sale directly to users without repackaging (e.g. in boxes or cases or on boards).

The DVD/CD player packaged for retail sale meets the three-part criteria test for a set. It consists of at least two different articles that are prima facie classified in different headings. The articles are put up together to enable the user to enjoy audio/visual entertainment and it is imported in its retail packaging. Therefore it is the opinion of this office that the aforementioned articles comprise a set in accordance with Explanatory Note X.

In accordance, in part, with GRI 3b goods put up in sets for retail sale, which cannot be classified by reference to GRI 3a, shall be classified as if they consisted of the material or component, which gives them their essential character.

EN VIII to GRI 3b states that the factor, which determines essential character, will vary as between different kinds of goods. It may for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the goods. It is the opinion of this office that the article that imparts the essential character to this particular set is the DVD/CD player. It is the dominant article in terms of value and use. It is the reason one would purchase the set.

Upon examination of the DVD/CD player it is apparent from, it’s construction and functional capability, that the item enables the user to play both audio and visual media. One can listen to audio CDs and watch visual DVDs. Each has individual controls for their use at varying times at the discretion of the user. The speakers provide the means of listening to audio media and enhancement for watching visual media on an appropriate video medium such as a TV and or video monitor.

Note 3 to Section XVI of the Harmonized Tariff Schedule of the United states (HTS) provides, in pertinent part, that unless the context requires otherwise, machines adapted for the purpose or performing two or more complimentary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function. It is the opinion of this office that the DVD/CD player is a composite machine in accordance with Note 3 to Section XVI.

Upon review of the principal function determination HQ ruling 953453 offers guidance in this situation. The device is designed to perform equal functions of playing audio CDs and visual DVDs. It is constructed to provide equal capability for each type of chosen entertainment. Therefore it is the opinion of this office that this device does not have a significant solely emphasized function. Therefore since there isn’t a principal function the device, and set, will be classified in accordance with GRI 3c, HTSUS, under the last subheading among the subheadings that equally merit consideration.

The applicable subheading for the DVD/CD player set will be 8521.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Video recording or reproducing apparatus, whether or not incorporating a video tuner: Other. The rate of duty will be free.

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 Michael Contino at 646-733-3014.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: