CLA-2 OT:RR:CTF:EMAIN H313620 PF
Deborah B. Stern
Sandler, Travis & Rosenberg, P.A.
1000 NW 57th Court, Suite 600
Miami, FL 33126
RE: Tariff classification of a Watch Glass Face
Dear Ms. Stern:
This is in reply to your request, on behalf of your client Garmin LTD. (Garmin), for a prospective ruling on the tariff classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of a glass face for the Garmin Forerunner® 645 Wearable Electronic Fitness Tracker (Forerunner 645). Your request was forwarded by the National Commodity Specialist Division to this office for a response. In addition to your written submission, our decision takes into consideration a teleconference meeting held with your office on November 24, 2020 and a supplemental submission received on December 12, 2020.
FACTS:
The merchandise is described as a glass face for the Forerunner 645. In New York Ruling (NY) N302738, dated March 4, 2019, we described the Forerunner 645 as follows:
The Forerunner® 645 is a multifunctional electronic wearable device, which pairs its bi-directional open wireless Bluetooth technology with a smartphone, tablet or computer. The primary purpose of the web and mobile applications are storing and displaying longer term activity data and statistics, connecting users to a social community, and providing added value wellness functionality to Forerunner® 645 users. The Forerunner® 645 automatically syncs to Garmin’s proprietary tool to save, plan, share, and connect with the user’s community.
The Forerunner® 645 is worn on a person’s wrist and designed to both manage data and to support personal fitness. The Bluetooth capability is essential to the use and operation of the device because the Forerunner® 645 has limited functionality until it has been paired and properly configured. The radio transceiver enables the Forerunner® 645 to communicate wirelessly with a paired, internet connected mobile device to display, manipulate, and store data via the use of executable wearable apps. Continued synching allows for the full utilization of all product features and, importantly, the social networking connectivity.
The subject glass face consists of a circular flat optical glass coated with antireflective film and foam gasket tape that is attached on the back of the glass face. According to your supplemental submission, the “foam gasket is required for impact protection, case fit, prevention of water intrusion, case sealing, and cover glass/case attachment. It does not contribute to the function of the LCD itself.”* Moreover, the glass face protects the electronic display and face of the Forerunner 645 and provides the user with greater clarity in viewing the contents of the display screen. In its condition as imported, it fits directly onto the Forerunner 645 as the cover for the face of the device. The glass face is round in shape and is printed with the device’s function button text and the Garmin logo in non-conductive ink.
The subject glass face is made by a fusion-draw process. The glass component is aluminosilicate and the cushion tape is a man-made foam material. The glass face is composed of chemically strengthened tempered glass. The glass component is polished, edge-worked, artwork printed and coated, but without any bending rate. Multiple layers are coated on the glass component so that it has additional functions of anti-reflection and easier to clean. Anti-fouling and anti-fingerprint optical characteristics are added to the glass. The glass face does not play a role in touch control functionality nor does it contribute to the Forerunner’s 645 transmission or reception.
Images of the front and back of the article at issue in its condition as imported are shown below:
Front
Back
ISSUE:
Whether the glass face is classified in heading 7015, HTSUS, as watch glass or in heading 8517, HTSUS, as a part of other apparatus for the transmission or reception of voice, images or other data.
LAW AND ANALYSIS:
Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation (AUSR). The GRIs and the AUSR are part of the HTSUS, and are considered statutory provisions of law for all purposes.
GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
The HTSUS headings under consideration are as follows:
7015 Clock or watch glasses and similar glasses, glasses for noncorrective or corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses:
7015.90 Other:
Watch glasses:
7015.90.10 Round…
8517 Telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528; parts thereof:
8517.70 Parts…
Note 2(a) – (b) to Section XVI (Chapters 84-85) states that:
Subject to note 1 to this section, note 1 to chapter 84 and note 1 to chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:
* * *
Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517 …
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System, which constitute the official interpretation of the HTSUS at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989).
In your letter, you assert that the subject glass face is a part of the Forerunner 645 and is properly classified in heading 8517, HTSUS, as other apparatus for the transmission of voice, images, or other data. When considering classification of a particular product in a “parts” provision of the HTSUS, we must apply AUSRI 1(c), which states as follows:
In the absence of special language or context which otherwise requires—
* * *
(c) a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for “parts” or “parts and accessories” shall not prevail over a specific provision for such part or accessory…
Pursuant to AUSRI 1(c), the glass face is classifiable as a part if it cannot be established that it is prima facie classifiable in a heading that specifically provides for it. See Headquarters Ruling Letter (HQ) 967233, dated February 18, 2005 (citing Mitsubishi Int’l Corp. v. United States, 182 F.3d 884 (Fed. Cir. 1999), Sharp Microelectronics Tech., Inc. v. United States, 122 F.3d 1446 (Fed. Cir. 1997), and Nidec Corp. v. United States, 861 F. Supp. 136 (Ct. Int’l Trade 1994), aff’d 68 F.3d 1333 (Fed. Cir. 1995)). We therefore initially consider whether the subject glass face is specifically described by heading 7015, HTSUS.
Heading 7015 describes, inter alia, “Clock or watch glasses and similar glasses, glasses for noncorrective or corrective spectacles, curved, bent, hollowed or the like, not optically worked….” EN 70.15 provides, in pertinent part, as follows:
This heading covers:
(A) Glass, curved, bent, hollowed or the like, of any shape or size, with or without parallel faces, used as clock or watch glasses; it also includes all similar glasses for photograph frames and the like, medallions, hygrometers, barometers and similar appliances. In other words the heading covers a range of glasses of types normally designed to protect the dials or faces of the articles in question, even if in particular cases the glasses are intended for use as laboratory watch glasses or for the manufacture of mirrors.
The subject merchandise is a glass face of the Forerunner 645, which is a multifunctional electronic wearable device designed to both manage data and to support personal fitness and is worn on an individual’s wrist. As imported, the glass face comprises specially shaped optical glass coated with antireflective film and foam gasket tape. In its condition as imported, it fits directly onto the Forerunner 645 as the cover for the face of the device. The shape of the glass face is round and is composed of chemically strengthened tempered glass. EN 70.15 states that heading 7015 covers “a range of glasses of types normally designed to protect the dials or faces of the articles in question….” In this case, the subject glass face specifically protects the electronic display and face of the Forerunner 645. The subject glass face also has anti-fouling and anti-fingerprint optical characteristics and is comprised of multiple layers so that it has additional functions of anti-reflection and being easier to clean. Moreover, the fact that the glass face contains gasket tape and printed labels, does not change the article nor its main function of protecting the dial of the Forerunner 645. Based on the characteristics of the subject glass face, it is properly classified in heading 7015, HTSUS.
In your letter, you cite to HQ 957868, dated May 12, 1995 and HQ 958276, dated October 6, 1995 as support for your contention that the glass face is properly classified in heading 8517, HTSUS. HQ 957868 involved the classification of clear soda lime tempered cover glass lenses, which were used as a cover for various low wattage tungsten halogen reflector-mounted lamps (precise lamps). CBP noted that the lenses were “imported in their final condition ready for physical incorporation into the precise lamps.” CBP determined that the lenses were “parts” of the lamps and applied Legal Note 2(b) to Section XVI, HTSUS. In HQ 958276, CBP evaluated the classification of cut-to-size fusion glass for electroluminescent (EL) flat panel displays and determined that the fusion glass was a part of the EL flat panel displays. The fusion glass was described as
...layered with Indium Tin Oxide (ITO), a conductor that makes up the matrix of lines that carry current to each pixel in the [EL] flat panel display, and phosphors are applied. These are light emitting layers of zinc sulfide that also serve as conductors.
CBP applied Note 2 to Section XVI, HTSUS, and determined that the fusion glass was an integral, constituent and component part necessary to the completion and proper functioning of the EL display panels, and as a result, qualified as parts of the EL display panels of heading 8543. CBP also found the fusion glass was necessary for the completion and proper functioning of the displays, and their specific shape and processing indicated they were principally if not solely used with the EL display panels.
HQ 958276 is not applicable because the fusion glass had additional properties not covered by the text of heading 7015, HTSUS, and that were integral to the function of the EL display panels. For example, the fusion glass in HQ 958276 was described as being layered with ITO and serving as a conductor. Conversely, the glass face at issue is not integral to the proper functioning of the Forerunner 645. In NY N302738, CBP determined that the primary purpose of the Forerunner 645 was to manage data and to support personal fitness. In addition, CBP found that the Bluetooth capability was essential to the use and operation of the device because the Forerunner 645 had limited functionality until it has been paired and properly configured. Finally, the radio transceiver enabled the Forerunner 645 to communicate wirelessly with a paired, internet connected mobile device to display, manipulate, and store data via the use of executable wearable apps. The subject glass face does not contribute to the Forerunner 645’s transmission or reception. For example, the subject glass face does not assist the Forerunner’s 645 Bluetooth capability nor its radio transceiver function, which are both essential functions of the device. As a result, the glass face is not a part of a device of heading 8517, HTSUS.
Moreover, in HQ 957868, CBP applied Note 2(b) to Section XVI, HTSUS, and found that the glass lenses were “parts” of the precise lamps and determined that AUSR 1(c) was not applicable. By its terms, AUSR 1(c), HTSUS, applies in the absence of special language or context which otherwise requires. The application of AUSR 1(c), HTSUS, has frequently been considered in the context of Section XVI, Note 2. Section XVI, Note 2(a) has been determined to be “’special language or context’ that renders Rule of Interpretation 1(c) inapplicable to the extent that they conflict.” See Mitsubishi International Corporation, 182 F.3d at 886. CBP has taken the position that Section XVI, Note 2, is special language or context that precludes the application of AUSR 1(c), HTSUS. See e.g. HQ 966963, dated April 30, 2004, HQ 966854, dated January 16, 2004.
However, it is also the position of CBP that the special language or context, only precludes the application of AUSR 1(c), HTSUS, where the competing provisions at issue are both within the same section or Chapter (depending on whether the “special language or context” arises in the context of a section note or chapter note). See Sharp Microelectronics Technology, Inc. v. United States, supra, (AUSR 1(c), HTSUS, was applied where one competing provision was subject to Section XVI, Note 2, and the other competing provision was in Chapter 90, HTSUS) and HQ 966963, dated April 30, 2004 (holding that plastic screw caps used to cover the oil filters of diesel engine trucks are classified in heading 3923, as plastic caps, not as parts of oil filters). Cf .Nidec Corp. v. United States, supra, (AUSR 1(c), HTSUS was not applied, where both competing provisions were subject to Section XVI, Note 2, HTSUS).
HQ 561353, dated September 19, 2002, concerned the classification of electrode wires used in Electronic Discharge Machining (EDM) equipment. One of the issues involved in the ruling was whether the electrode wires would be classified as wire or as parts of EDM equipment. We noted that one of the headings under consideration, heading 7408, HTSUS, was not a residual provision for articles of copper, but it is a specific provision for copper wire that is defined in Note 1(f) to Chapter 74, HTSUS. We further explained that even if we were to consider the finished electrode wire as a “part”, it is more specifically described by the definition for wire. Notwithstanding Note 2 to Section XVI, we ruled that AUSR 1(c) controls and that a provision for parts of an article shall not prevail over a more specific provision for such parts. Thus, the electrode wire was classified in heading 7408, HTSUS, as copper wire.
In another case applying AUSR 1(c) and Legal Note 2 to Section XVI, HTSUS, HQ 966854, dated January 16, 2004, we considered the classification of seats for fork-lift trucks. We explained that notwithstanding that a seat for fork-lifts trucks may otherwise qualify as parts of heading 8431, an unlimited eo nomine provision describes a good by name and ordinarily covers all forms of the named article. With the exception of seats of heading 9402, heading 9401 covers all seats, including those for vehicles provided, as stated in Chapter 94, Note 2, they are designed for placing on the floor or ground. Therefore, CBP concluded that a provision for seats (Heading 9401, HTSUS) is a more specific provision than a provision for parts of forklifts (Heading 8431, HTSUS) for purposes of AUSR 1(c), HTSUS.
Heading 7015 is outside of Section XVI. Therefore, Note 2(b) to the section, which covers the instance where parts are not described in the section, does not constitute special language or context which supersedes AUSR 1(c), HTSUS. Moreover, because heading 7015 is a specific provision for watch glasses and similar glasses than a provision for parts of other apparatus for the transmission or reception of voice, images or other data (heading 8517), AUSR 1(c) establishes that the subject glass face should be classified in heading 7015, HTSUS.
We note that in HQ H270725, dated November 7, 2016 and HQ H276954, dated January 3, 2017, CBP considered the classification of the Apple Smart Watch bands. In those rulings, the requestor wanted classification within 8517.70.00, HTSUS, as parts of other apparatus for the transmission or reception of voice, images or other data. In considering the classification of the Apple Smart Watch, CBP applied GRI 3(b) because the Apple Watch was found to be a composite good consisting of several components that were prima facie classifiable in different headings. CBP found that the essential character of the Apple Watch is imparted by the radio transceiver because it enables the Apple Watch to be paired with the Apple iPhone and run various applications. When considering the Apple Smart Watch bands as parts within heading 8517, CBP determined that the bands did not assist the transceiver in the Apple Watch in any way from pairing with the user’s iPhone. Therefore, CBP determined that the watch bands were not an indispensable part of the transceiver nor an essential part of the Apple Watch.
In NY N302738, CBP noted that the Forerunner 645 device had limited functionality until it had been paired with a smart phone, and found that the radio transceiver imparted the product’s essential character by virtue of the fact that it enabled the Forerunner 645 to communicate wirelessly with a paired, internet connected mobile device to display, manipulate, and store data via the use of executable wearable apps. You have stated that the subject glass face does not contribute to the Forerunner’s 645 transmission or reception. As a result, like the watch bands at issue in HQ H270725, the glass face is not an indispensable part of the transceiver nor an essential part of the Forerunner 645. As such, classification within heading 8517, HTSUS, is inapplicable.
HOLDING:
By application of GRIs 1 and 6, the subject glass face is classified in heading 7015, HTSUS, and specifically in subheading 7015.90.10, HTSUS, which provides for “Clock or watch glasses and similar glasses, glasses for noncorrective or corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses: Other watch glasses: Round. The column one, general rate of duty for merchandise of this subheading is free.
Duty rates are subject to change. The text of the most recent HTSUS and the accompany duty rates are provided at www.usitc.gov. A copy of this ruling letter should be attached to the entry documents filed at the time the goods are entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the CBP officer handling the transaction.
Sincerely,
Gregory Connor, Branch Chief
Electronics, Machinery, Automotive, and International Nomenclature Branch