The tariff classification of security tags from the Dominican Republic and China

NY R02951 January 9, 2006 CLA-2-85:RR:NC:N1:112 R02951 CATEGORY: Classification TARIFF NO.: 8543.81.0000 Michelle R. Davis Senior Analyst, Import Compliance Tyco Fire & Security 6600 Congress Avenue Mailstop B-39 Boca Raton, FL 33487-1213 RE: The tariff classification of security tags from the Dominican Republic and China Dear Ms. Davis, In your letter dated December 9, 2005, you requested a tariff classification ruling on behalf of Sensormatic Electronics Corporation. The first item concerned is the Super Tag II (ZL300-GNP). It is a hard plastic, rectangular item measuring approximately 3 ½ “ in length and 1 ½ “ in width. The second item concerned is the Super Tag Plus (ZL202-GNP). It is a hard plastic, rectangular item measuring approximately 3 ½ “ in length and 1 ½ “ in width. The third item concerned is the Super Tag Combo (EL200-G). It is a hard plastic, rectangular item measuring approximately 4” in length and 1 ½” in width. The fourth item concerned is the Ultra*Gator (ZL92BXP). It is a hard plastic, rectangular item measuring approximately 4” in length and 1 ¼” in width. The fifth item concerned is the Asset Tag (ZL31-G). It is a hard plastic, rectangular item measuring approximately 2 ¼” in length and 9 ¾” in width. The purpose of each of these items is to act as a security device. When the tags are semi-permanently attached to articles, they will trigger an alarm in specifically-located security systems if the tags come within a predetermined proximity of the security systems. Classification of goods in the Harmonized Tariff Schedule of the United States (HTS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states, “ ... classification shall be determined according to the terms of the headings ... “. Heading 8543 provides for “Electrical ... apparatus, having individual functions, not specified or included elsewhere ... “. General Note 3. (h) (vi) to the HTS states, “ ... a reference to “headings” encompasses subheadings indented thereunder.”. The applicable subheading for the Super Tag II (ZL300-GNP), Super Tag Plus (ZL202-GNP), Super Tag Combo (EL200-G), Ultra*Gator (ZL92BXP) and the Asset Tag (ZL31-G) will be 8543.81.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Electrical ... apparatus, having individual functions, not specified or included elsewhere ... : Other ... apparatus: Proximity ... tags”. 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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division