HQ 958218: CD Laser Lens Cleaner; Accessory for Computer; Accessory for CD player; Accessory for Video Games; Compact Disk; Brushes; Composite Good; Essential Character; GRI 3(b); Legal Note 6 to Chapter 85; Headings 8473, 8522, 9504, 8524, 9603; HQs 087704, 950925, 952154, 956490, 956960

us-cbp-cross-rulings-hq-958218HQ 958218: CD Laser Lens Cleaner; Accessory for Computer; Accessory for CD player; Accessory for Video Games; Compact Disk; Brushes; Composite Good; Essential Character; GRI 3(b); Legal Note 6 to Chapter 85; Headings 8473, 8522, 9504, 8524, 9603; HQs 087704, 950925, 952154, 956490, 956960Guidance

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.



                            HQ 958218

                         October 11, 1995

CLA-2 R:C:M 958218  RFA

CATEGORY: Classification

TARIFF NO.: 8524.90.40

Mr. Richard Miller 
Recoton Corporation 
2950 Lake Emma Road 
Lake Mary, Florida 32746

RE:  CD Laser Lens Cleaner; Accessory for Computer; Accessory for
     CD player; Accessory for Video Games; Compact Disk; Brushes;
     Composite Good; Essential Character; GRI 3(b); Legal Note 6
     to Chapter 85; Headings 8473, 8522, 9504, 8524, 9603; HQs
     087704, 950925, 952154, 956490, 956960


Dear Mr. Miller:

     This is in response to your letter dated June 19, 1995, to
the Area Director of Customs in New York, concerning the tariff
classification of a CD Laser Lens Cleaner under the Harmonized
Tariff Schedule of the United States (HTSUS).  Your letter,
together with the sample CD Laser Lens Cleaner, was referred to
this office for response.

FACTS:

     The merchandise, labeled as a compact disk (CD) Laser Lens
Cleaner, consists of a CD with a small brush glued to the
underside of the disk, a storage case, and instructions for use. 
The CD with the attached brush is placed in a CD player, CD-ROM
(Compact Disk-Read Only Memory) drive, or CD-ROM video game
system, to remove impairing debris from the optical lens within
the player, drive, or video game.

ISSUE:

     Is the CD Laser Lens Cleaner classifiable as an accessory to
computers under heading 8473, as an accessory to a CD player
under heading 8522, as an accessory to a video game under heading
9504, or elsewhere under the HTSUS?

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's).  GRI
1 provides that classification shall be determined according to
the terms of the headings and any relative section or chapter
notes.

     The subheadings under consideration are as follows:

     8473.30.50:    Parts and accessories (other than covers,
                    carrying cases and the like) suitable for use
                    solely or principally with machines of
                    headings 8469 to 8472: Parts and accessories
                    of the machines of            heading 8471:
                    Not incorporating a cathode ray tube:
                    [o]ther: [o]ther. . . . .     

          Goods classifiable under this provision have a general,
          column one rate of duty of free.

     8522.90.75:    Parts and accessories of apparatus of
                    headings 8519 to 8521: [o]ther:
                    [o]ther:[o]ther. . . . 

          Goods classifiable under this provision have a general,
          column one rate of duty of 3.5 percent ad valorem. 

     9504.10.00:    Articles for arcade, table or parlor games,
                    including pinball machines, bagatelle,
                    billiards and special tables for casino
                    games; automatic bowling alley equipment;
                    parts and accessories thereof: Video games of
                    a kind used with a television receiver and
                    parts and accessories thereof. . . .    

          Goods classifiable under this provision have a general,
          column one rate of duty of free.

     8524.90.40:    Records, tapes and other recorded media for
                    sound or other similarly recorded phenomena,
                    including matrices and masters for the
                    production of records, but excluding products
                    of chapter 37: [o]ther: [o]ther. . . . .

          Goods classifiable under this provision have a general,
          column one rate of duty of 7.8 cents per square meter
          of recording surface.

     9603.50.00:    Brooms, brushes (including brushes
                    constituting parts of machines, appliances or
                    vehicles), hand-operated mechanical floor
                    sweepers, not motorized, mops and feather
                    dusters; prepared knots and tufts       for
                    broom or brush making; paint pads and
                    rollers; squeegees (other than roller
                    squeegees): [o]ther brushes constituting
                    parts of machines, appliances or vehicles. .
                    . . 

          Goods classifiable under this provision have a general,
          column one rate of duty of 2.7 percent ad valorem. 

     You indicate that the subject merchandise can be used with
all laser optical reading systems.  The CD Laser Lens Cleaner is
not considered a "part" as it is not a necessary component needed
for the functioning of a CD player, CD-ROM drive, and CD-ROM
video game units. 

     In HQ 087704, dated September 27, 1990, this office
considered the classification of "accessories" under the HTSUS,
and stated as follows:

     The term "accessory" is not defined in either the
     tariff schedule or the Explanatory Notes.  An accessory
     is generally an article which is not necessary to
     enable the goods with which it is used to fulfill their
     intended function.  An accessory must be identifiable
     as being intended solely or principally for use with a
     specific article.  Accessories are of secondary
     importance, not essential in and of themselves.  They
     must, however, somehow contribute to the effectiveness
     of the principal article (e.g., facilitate the use or
     handling of the principal article, widen the range of
     its uses, or improve its operation).

     The CD Laser Lens Cleaner is an "accessory" which can be
used with a CD music player, a CD-ROM drive for a personal
computer, and for a video game.  Because the subject merchandise
can be used for more than one article, we find that its principal
or sole use cannot be determined for classification purposes
based upon GRI 1.  Therefore, classification under headings 8473,
8522, and 9504, HTSUS, is precluded.

     Because classification in a single heading cannot be
determined by applying GRI 1, we must apply the other GRI's.  GRI
2(a) is not applicable here because the merchandise is not
incomplete or unfinished.  The subject merchandise essentially
consists of a compact disk with brushes attached to the
underneath surface of the disk.  According to the information
provided, the compact disk has "On-Disc" voice instructions to
explain the cleaning process while in use.  Compact disks with
recorded media are prima facie classifiable under heading 8524,
HTSUS.  Brushes are prima facie classifiable under heading 9603,
HTSUS.  GRI 2(b) states that if a product is a mixture or
combination of materials or substances that are, prima facie,
classifiable in two or more headings, then GRI 3 applies. 
 
     GRI 3(a) states that if a product is classifiable in two or
more headings by application of GRI 2(b), then the:

     heading which provides the most specific description
     shall be preferred to headings providing a more general
     description.  However, when two or more headings each
     refer to part only of the materials or substances
     contained in mixed or composite goods or to part only
     of the items in a set put up for retail sale, those
     headings are to be regarded as equally specific in
     relation to those goods, even if one of them gives a
     more complete or precise description of the goods.

     Because the CD and the brushes fall under separate headings
in the tariff schedule which describe only a portion of the CD
Laser Lens Cleaner, the headings are to be regarded as equally
specific under GRI 3(a).  Therefore, GRI 3(a) fails in
establishing classification, and GRI 3(b) becomes applicable.

     GRI 3(b) provides that composite goods consisting of
different materials or made up of different components, shall be
classified as if they consisted of the material or component
which gives them their essential character.  The Harmonized
Commodity Description and Coding System Explanatory Notes (EN)
constitute the official interpretation of the HTSUS.  While not
legally binding, the ENs provide a commentary on the scope of
each heading of the HTSUS and are generally indicative of the
proper interpretation of these headings. See T.D. 89-80, 54 FR
35127, 35128 (August 23, 1989).  EN IX to GRI 3(b), page 4,
states that:

     [f]or the purposes of this Rule, composite goods made
     up of different components shall be taken to mean not
     only those in which the components are attached to each
     other to form a practically inseparable whole but also
     those with separable components, provided these
     components are adapted one to the other and are
     mutually complementary and that together they form a
     whole which would not normally be offered for sale in
     separate parts. (emphasis in original)

     Because the item is a composite good, we must determine
which component provides the essential character.  EN VIII to GRI
3(b), page 4, states that: 

     [t]he 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 a constituent material in relation to the
     use of the goods.

     We believe that the CD imparts the essential character of
the merchandise because it makes up the bulk and weight of the
merchandise and it is the component which interacts with the CD
player, drive or video game.  Therefore, we find that the CD
Laser Lens Cleaner is classifiable under heading 8524, HTSUS,
because it plays voice instructions. 

     Classification of the subject merchandise under this
provision is supported by Legal Note 6 to Chapter 85, HTSUS,
which states that: "[r]ecords, tapes and other media of heading
8523 or 8524 remain classified in those headings, whether or not
they are entered with the apparatus for which they are intended." 
In classifying retail sets containing media of heading 8523 or
8524, HTSUS, Customs has interpreted the meaning of Legal Note 6
to Chapter 85, HTSUS, as requiring that the media is to be broken
out from a retail set and classified separately. See HQ 952154
(November 17, 1992); HQ 950925 (May 12, 1992).  In these
situations, the essential character of the retail sets, which
contained the media of headings 8523 or 8524, HTSUS,  were held
to be other than the media.  In situations where the essential
character of the retail set is the media, Customs has found that 
Legal Note 6 to Chapter 85, HTSUS, allows for a retail set, whose
essential character is the media, to be classified as media. See
HQ 956960 (September 19, 1994); HQ 956490 (August 19, 1994).  We
believe that Legal Note 6 to Chapter 85, HTSUS, allows for
composite goods consisting of the media of heading 8523 or 8524,
HTSUS, to be classified under these provisions.

HOLDING:

     The CD Laser Lens Cleaner is classifiable under subheading
8524.90.40, HTSUS, which provides for: "[r]ecords, tapes and
other recorded media for sound or other similarly recorded
phenomena, including matrices and masters for the production of
records, but excluding products of chapter 37: [o]ther: [o]ther.
. . . ."  The general, column one rate of duty is 7.8 cents per
square meter of recording surface.

                              Sincerely,



                              John Durant, Director
                              Tariff Classification Appeals Division

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