CLA-2-85:OT:RR:NC:N2:212
Robert Leo
Meeks, Sheppard, Leo & Pillsbury
570 Lexington Avenue
New York, NY 10022
RE: The tariff classification of sleep headbands from China
Dear Mr. Leo:
In your letter dated December 23, 2019, you requested a tariff classification ruling on behalf of your client, Respironics, Inc.
The merchandise at issue is identified as the Deep Sleep Headband. You state that this request covers the following four part numbers: 884301602740, 884335802540, 884301603740, and 884335803540. The subject headband is described as a biofeedback device that is intended to enhance deep sleep in the user. The device consists of an adjustable cloth and plastic headband with incorporated sensors that are meant to be worn in contact with the user’s forehead. Additionally, the device incorporates Bluetooth functionality as well as bone conduction technology used to deliver sound to the user.
In use, the headband is worn on the user’s head while they sleep. The incorporated sensors will detect EEG signals emitted from the brain. The signals are analyzed and processed via a proprietary algorithm within the headband in order to identify the various stages of sleep. When necessary, the headband will play audible tones, through bone conduction technology, designed to induce and enhance slow wave sleep. Through Bluetooth technology, the information processed throughout the night is captured on the user’s smart device and viewable via the SleepMapper application.
In your request, you state that the subject headbands are correctly classified under subheading 8543.70.8500, Harmonized Tariff Schedule of the United States (HTSUS). We disagree.
The proposed classification covers goods that are used for “electrical nerve stimulation.” The subject headbands do not provide electrical stimulation in their imported condition. Electrical nerve stimulation devices are those that are meant to deliver an electrical impulse that affect specific nerves or muscles within the body. The subject headbands deliver auditory tones, which are intended to boost the slow waves in the brain during sleep. It is the opinion of this office that this is not the same as an electrical impulse delivered directly to a nerve as identified in the suggested subheading. Therefore, it is the opinion of this office that classification under subheading 8543.70.8500, HTSUS, is not appropriate.
The applicable subheading for the Deep Sleep Headbands, part numbers 884301602740, 884335802540, 884301603740, and 884335803540 will be 8543.70.9960, HTSUS, which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other: Other.” The general rate of duty will be 2.6% ad valorem.
In your submission, you propose a secondary classification of 9817.00.96, HTSUS, which applies to articles and parts of articles specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped. Chapter 98, Subchapter XVII, U.S. Note 4(a), HTSUS, defines the term “blind or other physically or mentally handicapped persons” as including “any person suffering from a permanent or chronic physical or mental impairment which substantially limits one or more major life activities, such as caring for one's self, performing manual tasks, walking, seeing, hearing, speaking breathing, learning, or working.”
You state that the subject device is designed to improve the quality of an individual’s sleep by promoting more deep sleep via the addition of audible tones. Further, you state that the device is meant to aid those individuals that are not getting the recommended number of hours of sleep per night, thus lowering the risk of sleep-related chronic conditions. Though a lack of quality sleep may, in fact, lead to a variety of chronic illnesses, the subject headbands are not designed to specifically treat those conditions. Due to this fact, we are of the opinion that the device does not meet the conditions set forth in Chapter 98, Subchapter XVII, U.S. Note 4(a), HTSUS, as they are not specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped. As such, subheading 9817.00.96, HTSUS, is not applicable.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8543.70.9960, 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., 9903.88.02, in addition to subheading 8543.70.9960, 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 Section 301 trade remedy, 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 https://www.cbp.gov/trade/remedies/301-certain-products-china
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 the World Wide Web at https://hts.usitc.gov/current.
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 Luke LePage at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division