December 18 CBP Bulletin Revokes Ruling on 3D TV Glasses Kit
In the Dec. 18 issue of the CBP Customs Bulletin (Vol. 47, No. 50), CBP published a notice of revocation of ruling and treatment regarding the tariff classification of 3D TV glasses.
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Revocations Are Effective Feb. 17
CBP is revoking the ruling, as well as any treatment CBP previously accorded to substantially identical transactions, effective for merchandise entered or withdrawn from warehouse for consumption on or after Feb. 17.
3D TV Glasses
| 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. |
| New Ruling: HQ H234514 (dated 09/25/13), revokes NY N123038 (2010) |
| Old HTS/Rate: 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.) |
| New HTS/Rate: 9004.90.0000, 2.5% (Spectacles, goggles and the like, corrective, protective or other: Other.) |
| Reason: CBP said the 3D shutter glasses should now be classified under heading 9004 instead of 9013, because the LCD shutter feature of the glasses doesn't exclude them from being spectacles. 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. |
(See 13062705 for summary of the proposed revocation of this ruling.)