CLA-2-90:OT:RR:NC:N1:405
Julie C. Vair
Expeditors Tradewin, LLC
1015 Third Avenue, 7th Floor
Seattle, WA 98104
RE: The tariff classification of various components of a bio-signal monitoring system from China and Sri Lanka
Dear Ms. Vair:
In your letter dated October 14, 2015 you requested a tariff classification ruling. Representative samples were submitted with your request and will be returned to you. The electronic harness garment samples will be returned under separate cover.
The items under consideration are various components of the Athos bio-signal monitoring system consisting essentially of an electronic module (the Core) from China and an electronic harness garment from Sri Lanka. Although these two items will never be imported together, the Core will be packaged with a charger and USB cable, also of Chinese origin. You indicate that the charger and cable may be imported separately as replacement parts.
The Core, identified as part number AB0100000, is the electronic module that receives physiological data from the body via sensors incorporated into the electronic harness garments. Described as the brain of the system, the core receives, processes and transmits information via Bluetooth to the user’s mobile device. This data can then be viewed utilizing the Athos app. In addition, the core contains a 6-axis accelerometer that provides key information regarding the user’s orientation (standing, lying on back/side, etc.) thereby indicating the type of exercise being performed. Measuring 2.5 inches in length, this lightweight oval-shaped impact-resistant core is designed to fit into the core mount of any Athos electronic harness garment. The core also features LED indicators as well as a rechargeable lithium ion battery.
General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. When composite goods consisting of different materials or made up of different components cannot be classified by reference to GRI 3(a), consideration is given to GRI 3(b) which covers in part composite goods. For purposes of this rule, Explanatory Note IX to GRI 3(b) provides that, “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.”
The Core is such a composite good. The device consists of components that are prima facie classifiable in different headings. These components are integrated and function together to provide feedback to the user. Under GRI 3(b), composite goods must be classified according to the material or component that imparts the article with its essential character. As no one component imparts the Core with its essential character, the article cannot be classified pursuant to GRI 3(b). GRI 3(c) states that when goods cannot be classified by reference to GRI 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, among those headings which merit equal consideration, heading 9031, HTSUS, which provides for accelerometers, occurs last in numerical order.
The applicable subheading for the Core, imported with charger and cable, will be 9031.80.8085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this
chapter; profile projectors; parts and accessories thereof: Other instruments, appliances and machines: Other: Other. The general rate of duty will be 1.7 percent ad valorem.
The electronic harness garments consist of an outer garment and an electronic wiring harness with built in sensors. These proprietary sensors include both EMG (muscle activity) and heart rate/ breathing sensors that capture electronic signals from the body and transmit them to the Core via the harness’s conductive wiring. Based on the information provided, it is the EMG sensors which predominate.
The electronic harness garments are intended to be worn during exercise and other physical activity. You state that the knit fabric will have a fiber content of 75% nylon and 25% spandex. All of the garments are highly compressive and intended to be worn next to the wearer’s skin. The compression is present in order to keep the sensors positioned correctly next to the body and not to create a taping effect on any groups of muscles. Although you are requesting classification on four electronic harness garments which includes a tank top, only three garment samples were available.
The pullover, identified as part number M30001MM010, extends to the waist and features flatlock seams and long raglan sleeves. It has various panels, most of which incorporate the sensors and wiring harness built into the garment. At the front center chest is a specialized pocket to which the electronic module will be attached.
The capri pant, identified as part number W40002MM010, features flatlock seams, an interior drawstring at the waist, and a small zippered pocket at the back exterior of the waist. It has various panels, most of which incorporate the sensors wiring and harness built into the garment. The front side of the right leg has a specialized pocket to which an electronic module will be attached.
The men’s short, identified as M40001MM010, features flatlock seams, an interior drawstring at the waist, and a small zippered pocket at the back exterior of the waist. It has various panels, most of which incorporate the sensors and wiring harness built into the garment. The front side of the right leg has a specialized pocket to which an electronic module will be attached.
You have suggested classification of the electronic harness garments in subheading 9031.90.9095, HTSUS, as other parts and accessories of other measuring or checking instruments, appliances and machines. However, in their condition as imported, these products are more specifically provided for elsewhere in heading 9031.
We find the electronic harness garments to be composite goods the essential character of which is imparted by the sensors. As such, the applicable subheading for the subject electronic harness garments will be 9031.80.8085, HTSUS, which provides for Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof: Other instruments, appliances and machines: Other: Other. The general rate of duty will be 1.7 percent ad valorem.
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/.
With regard to the charger and USB cable imported separately, we have determined that additional information needed to issue a tariff classification ruling. How will these two items be imported? Packaged together for retail sale, in bulk, etc.? Please clarify. For the piece identified as the charger, provide a labeled exploded view diagram clearly identifying both internal and external components. What is the function of each of these components? Explain exactly how the charger/cable charge the core.
When the information requested above is available, you may wish to consider resubmission of your ruling request. If you resubmit the request, please also the two samples as well as a copy of the original request.
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 April Cutuli at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division