OT:RR:CTF:EMAIN H323452 MFT
TARIFF NO(s).: 8471.60.90
Center Director
Center of Excellence and Expertise, Electronics
1 World Trade Center, Suite 741 Long Beach, CA 90831
ATTN: Dirik Lolkus, Supervisory Import Specialist
RE: Application for Further Review of Protest No. 3901-21-125285; Section 301 Exclusion; Subheading 9903.88.03, HTSUS; Classification of Certain Golf Simulator Pads
Dear Center Director:
The following is our decision regarding an Application for Further Review (“AFR”) of Protest No. 3901-21-125285, filed by counsel on August 10, 2021, on behalf of Edens Technologies, LLC, d/b/a Optishot Golf (“Protestant”). The Protest and AFR concern the applicability of U.S. Note 20(w)(22) to Chapter 99, HTSUS, to certain golf simulator pads. U.S. Note 20(w)(22) to Chapter 99, HTSUS, is an exclusion to Section 301 of the Trade Act of 1974 (“Section 301”) issued by the U.S. Trade Representative (“USTR”). In reaching the determination below, U.S. Customs and Border Protection (“CBP”) has considered information submitted with the Protest and AFR, supplemental information provided on January 25, 2023, by counsel for Protestant, and information provided during the conference between counsel for Protestant and CBP on February 27, 2023.
FACTS:
The subject golf simulator pads are imported from China and consist of a rubber pad that measures approximately twenty inches by ten inches and is covered by artificial turf. Each device incorporates thirty-two infrared LED sensors, a USB port, a microcontroller unit with digital signal processor (“DSP”) technology, and four digital comparator integrated circuits. The LED sensors emit infrared light and detect the reflections of infrared light that bounce off a golf club as the club swings across the surface of the device. Sixteen of the infrared LED sensors are embedded near the center of the artificial turf, while the other sixteen sensors are located on the rubber pad near the edge of the turf. The four digital comparator integrated circuits amplify the LED sensors. The device connects to a user’s computer via the USB port located on the side of the device. Users can download the Optishot physics software from Protestant’s company website onto a computer.
The golf simulator pads are to be placed on a floor. As a user swings a golf club over the surface of the device, the device records the detected infrared light reflected off the club in a data table with corresponding time stamps. When connected to a computer with the Optishot physics software installed, the device reports the raw infrared sensor data to the computer and the physics software. The software uses this data to calculate the physical launch parameters of a user’s swing, such as the golf ball speed, ball trajectory, club speed, club face angle, and club path. Based on these parameters, the software renders a visual representation of the ball launch and path on the computer. Protestant states that the device itself cannot calculate the speed, path, face angle, or trajectory of objects and has no inherent ability to produce these calculations nor display such data to a user.
The subject merchandise was entered between December 12, 2019, and August 3, 2020. CBP liquidated each of the subject entries on February 12, 2021, under subheading 8471.60.90, HTSUS, which provides for “Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included: Input or output units, whether or not containing storage units in the same housing: Other: Other.”
Protestant does not dispute CBP’s classification of the subject merchandise under subheading 8471.60.90, HTSUS. Instead, Protestant claims that the subject golf simulator pads are excluded from the Section 301 duties imposed by subheading 9903.88.03, HTSUS, because the golf simulator pads are provided for in subheading 9903.88.18, HTSUS, which provides for “Articles the product of China, as provided for in U.S. note 20(w) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative.” Specifically, Protestant alleges that the subject merchandise is not subject to the additional duties because the golf simulator pads are described in U.S. Note 20(w)(22) to Chapter 99, HTSUS, as “[m]ouse input devices for automatic data processing (ADP) machines, each valued over $70 (described in statistical reporting number 8471.60.9050).”
ISSUE:
Whether the subject golf simulator pads constitute “[m]ouse input devices for automatic data processing (ADP) machines, each valued over $70,” as specified in the Section 301 Exclusion Order granted by the USTR and provided in U.S. Note 20(w)(22) to Chapter 99, HTSUS.
LAW AND ANALYSIS:
We first note that this matter is protestable under 19 U.S.C. §1514(a)(2) as a decision on classification. The Protest was timely filed, within 180 days of liquidation of the first entry. Miscellaneous Trade and Technical Corrections Act of 2004, Pub. L. 108-429, § 2103(2)(B)(ii)–(iii) (codified as amended at 19 U.S.C. § 1514(c)(3) (2006)). Further review of Protest No. 3901-21-125285 is properly accorded to Protestant pursuant to 19 C.F.R. § 174.24(b) because the question as to whether the subject merchandise is considered a “mouse input device for ADP machines” as specified in the Section 301 Exclusion Order granted by the U.S. Trade Representative and provided in U.S. Note 20(w)(22) to Chapter 99, HTSUS, has not been ruled upon by the Commissioner of CBP or his designee or by the Customs courts.
Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are generally indicative of the proper interpretation of the heading.
The HTSUS provisions under consideration are as follows:
8471 Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included:
8471.60 Input or output units, whether or not containing storage units in the same housing:
Other:
8471.60.90 Other
U.S. Note 20(w) to Chapter 99, HTSUS, provides as follows, in pertinent part:
“The U.S. Trade Representative determined to establish a process by which particular products classified in heading 9903.88.03 and provided for in U.S. notes 20(e) and (f) to this subchapter could be excluded from the additional duties imposed by heading 9903.88.03. See 83 Fed. Reg. 47974 (September 21, 2018) and 84 Fed. Reg. 29576 (June 24, 2019). Pursuant to the product exclusion process, the U.S. Trade Representative has determined that the additional duties provided for in heading 9903.88.03 shall not apply to the following particular products, which are provided for in the enumerated statistical reporting numbers: [. . .]
(22) Mouse input devices for automatic data processing (ADP) machines, each valued over $70 (described in statistical reporting number 8471.60.9050)[.]”
GRI 1 requires that the subject merchandise meet the terms of the relative chapter notes – in this instance, Note 20(w)(22) to Chapter 99, HTSUS. Therefore, to be excluded from the Section 301 duties imposed by subheading 9903.88.03, HTSUS, the golf simulator pads must constitute “mouse input devices for automatic data processing (ADP) machines.” Neither the HTSUS nor the ENs provides a definition for “mouse input devices.” In the absence of a definition of a term in the HTSUS or ENs, the term’s correct meaning is its common and commercial meaning. The common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities, and other reliable sources.
The Oxford English Dictionary defines a “mouse” used in the computing context as follows:
“A small handheld device which is moved over a flat surface to produce a corresponding movement of a pointer on a monitor screen or to delimit an area of the screen, and which usually has fingertip controls to select or initiate a computer function, or to place a cursor at the pointer’s position.”
The Blackwell Encyclopedic Dictionary of Management Information Systems contains a similar description of a “mouse”:
“Perhaps the most familiar pointing device is the mouse. It is standard equipment with almost every personal computer sold today. The mouse is a small, handheld device that is linked to the cursor on the screen. As the mouse is moved around, the cursor moves also. By manipulating the mouse, the user can position the cursor (or some other object) to the desired location. One or more buttons on the mouse increase the range of options available to the user. Depending on the application program, a mouse can be used to select and execute a large number of actions. With the proliferation of graphical user interfaces (GUI) the mouse has become a required tool. Selecting an item on the screen can be done by moving the cursor to that location and clicking a mouse button.”
The term “mouse” is also defined in A Dictionary of Electronics and Electrical Engineering as follows:
“A device that controls the movement of the cursor or pointer on a computer’s display screen. A mouse is a small object that can roll along a flat surface or mat. As the mouse is moved, the pointer on the display screen moves in the same direction. Mice contain at least one button and sometimes as many as three, which can be assigned different functions depending on the program being run. More recently, mice also include a scroll wheel for scrolling through long documents.”
Based on these definitions, the common and commercial meaning of a “mouse input device” is a small, handheld device that can move on a flat surface and control a cursor on a computer screen in a GUI. A mouse input device usually has buttons or fingertip controls that correspond to certain functions on a computer depending on the application being run.
Here, however, the subject golf simulator pads do not constitute “mouse input devices” under the common meaning of the term. The golf simulator pads are not handheld devices because they are designed to be placed on the floor. Unlike mouse input devices, the golf simulator pads at issue are not designed to move along on a flat surface; instead, the devices are designed to rest on the floor as the sensors collect reflections of infrared light. Further, the golf simulator pads do not control the movement of a cursor on a computer screen to a desired location, nor can they use a cursor to delimit an area of the screen. They also lack buttons or fingertip controls for performing functions in an application. Given these dissimilarities, we find that the subject golf simulator pads do not constitute “mouse input devices” as expressed in the Section 301 Exclusion Order granted by the USTR and provided in U.S. Note 20(w)(22) to Chapter 99, HTSUS.
Accordingly, we hold that the subject golf simulator pads are classified in subheading 8471.60.90, HTSUS, and are subject to the additional Section 301 duties of subheading 9903.88.03, HTSUS.
HOLDING:
By application of GRI 1, the golf simulator pads are classified under subheading 8471.60.90, HTSUS, which provides for, “Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included: Input or output units, whether or not containing storage units in the same housing: Other: Other.” The general, column one rate of duty is free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8471.60.90, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8471.60.90, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
You are instructed to DENY the Protest.
You are instructed to notify the Protestant of this decision no later than 60 days from the date of this decision. ?Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to this notification.? Sixty days from the date of the decision, the Office of Trade, Regulations and Rulings will make the decision available to CBP personnel and the public on the Customs Rulings Online Search System (CROSS) at https://rulings.cbp.gov/, or other methods of public distribution.
Sincerely,
Yuliya A. Gulis, Director
Commercial and Trade Facilitation Division