June 26 CBP Bulletin Proposes to Revoke Rulings on 3D TV Glasses Kit
In the June 26 issue of the CBP CustomsBulletin (Vol. 47, No. 27), CBP published a notice proposing to revoke a ruling and similar treatment regarding the tariff classification of 3D TV glasses.
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Comments on Proposed Revocations Due July 26
CBP said consideration will be given to any written comments received by July 26 before taking this action. In addition, any party who has received a ruling or decision on the merchandise that is subject to the proposed revocations, or any party involved with a substantially identical transaction, should advise CBP by the date that written comments on the proposed ruling are due. (An importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agents for importations subsequent to the effective date of the final decision in this notice.)
Proposed Revocations
CBP is proposing to revoke or modify the rulings below, and any rulings on these products that may exist but have not been specifically identified. CBP is also proposing to revoke or modify any treatment it has previously accorded to substantially identical transactions.
3D Starter Pack Kit
| Item: 3D TV Starter Pack Kit. The kit, model 3DC-1000, is designed to aid the viewer of a television to achieve a 3D viewing experience. The kit contains two pairs of 3D active LCD shutter glasses, a 3D signal adapter, an infrared (IR) emitter, a Blu-Ray showcase disc, a 3D adapter remote control and one DIM cable. These items will be imported into the U.S. packaged in a carton for retail sale. |
| Current: 9013.80.9000, 4.5% (Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter; parts and accessories thereof: Other devices, appliances and instruments: Other.) |
| Proposed: 9004.90.0000, 2.5% (Spectacles, goggles and the like, corrective, protective or other: Other.) |
| Reason: CBP was unable to determine whether the 3D signal adapter or the 3D shutter glasses provide the essential character of the set. Per GRI 3(c), when a good cannot be classified by reference to GRIs 3(a) or 3(b), it is classified under the heading that occurs last in numerical order among those meriting equal consideration. Here, the 3D signal adapter is classifiable in heading 8525, HTS, and the 3D shutter glasses are classifiable in heading 9004, HTS. Therefore heading 9004 prevails, it said. |
| Proposed for revocation: NY N123038 (2010) |
| Proposed new ruling: HQ H234514 |