The tariff classification of components of a fluorescent light bulb crusher from China

N043356 December 2, 2008 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8479.90.9496 Mr. Peter Huntley AQA Corporation 3001 Plymouth Road, Suite #201 Ann Arbor, MI 48105 RE: The tariff classification of components of a fluorescent light bulb crusher from China Dear Mr. Huntley: In your letter dated September 13, 2008 and received by this office on November 4, 2008, you requested a tariff classification ruling. The components in question are a display console cover, an upper housing, a display console bottom cover, a tapered nozzle angled and a funnel entry, small. The first three components are composed of ABS. Item 4 is made of PVC and item 5 is made of acetal. These items will be used in a “Bulb Eater”, i.e., a spent fluorescent light bulb crushing machine. During operation, the “Bulb Eater” sits on top of a 55 gallon oil drum into which the crushed fragments fall for collection purposes. An activated carbon filter captures and neutralizes the mercury vapor released during the crushing operation. While you only request classification of five components in your letter, information contained in your submission indicates that the above listed components are being imported as part of a set of ten injection molded parts. As you confirmed in a telephone conversation with NIS O’Donnell on December 1, 2008, you are actually seeking a ruling on all ten parts imported packed together. The items will be shipped in sets, each set comprising all ten parts. The other five parts are a lower housing, an upper housing lid, a lower lid, a nozzle straight and a funnel entry, large. Again the first three items are composed of ABS, the fourth item is composed of PVC and the last item is made of acetal. The sets are said to be for use in the assembly of an upgraded version of the Bulb Eater. Together with various parts sourced primarily in the United States, such as a crusher motor and a vacuum pump, they will be assembled into a complete Bulb Eater. As you also indicated in the above mentioned telephone conversation, these sets are being sold to your customers in their condition as imported with no changes (addition or removal of components) to the sets subsequent to their importation. You indicated that circumstances of shipment may change in the future, e.g.,, different configurations of sets, etc. As this office does not provide rulings on hypothetical scenarios, this ruling is limited to the scenario described above. General Rule of Interpretation (GRI)1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relevant section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part that when two or more headings each refer to a part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the goods. The instant set consists of at least two different articles that are, prima facie, classifiable in different headings. It consists of articles put up together to carry out a specific activity (i.e., assembly of a Bulb Eater). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the set in question is within the term “goods put up in sets for retail sale.” GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. Inasmuch as no essential character can be determined, GRI 3(b) does not apply. GRI 3(c) states that, if neither GRI 3(a) nor GRI 3(b) applies, merchandise shall be classified in the heading which occurs last in numerical order among those equally meriting consideration. The applicable subheading for the components for the fluorescent light bulb crusher, imported in sets as described above, will be 8479.90.9496, HTSUS, which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other: Other. The rate of duty will be free. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Patricia O’Donnell at (646) 733-3011. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division