CLA-2-90:OT:RR:NC:N1:105
Daniel Munoz
Glad Tidings Products, LLC
500 Lake Cook Road, Suite 350
Deerfield, IL 60015
RE: The tariff classification of the HoHoHoH2o Automatic Christmas Tree Watering Device from China
Dear Mr. Munoz:
In your letter dated September 10, 2020, you requested a tariff classification ruling.
The product under consideration is identified as the HoHoHoH2o Automatic Christmas Tree Watering Device. The HoHoHoH2o has a 2.5-gallon tank, water pump, water tube and water level sensors. The 2.5-gallon water tank houses the water pump, floating level sensor and a circuit board. The tank, which resembles a wrapped gift, is placed under the tree. The tank’s water tube is placed into the tree stand along with the tree stand sensor. The tree stand sensor is used to monitor the water level by opening and closing a circuit via wires attached to the circuit board. When the sensor detects the water is low, it opens a circuit that triggers the pump in the tank to deliver water to the stand through the attached water tube. Once the proper water level is reached, the circuit closes and signals to turn off the water pump. When the water tank itself is running low on water, a floater switch inside the tank sends a signal to trigger a sound and light alarm to notify the user to refill the tank with water.
Similar to the Santa Sentry Tree Water Monitor in ruling NY D80904 (dated August 11, 1998), the HoHoHoH2o is not considered an electrical item for the purpose of this chapter. See Additional U.S. Note 2 for chapter 90 which states, “for the purpose of this chapter, the term electrical when used in reference to instruments, appliances, apparatus and machines, refers to those articles the operation of which depends on an electrical phenomenon which varies according to the factor to be ascertained.”
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRI’s). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings and any relevant section or chapter notes. In the event the articles cannot be classified solely on the basis of GRI 1, GRI’s 2 through 6 may be applied in order, as appropriate. The Explanatory Notes to the HTSUS, while not legally binding, may also be consulted to aid in classification. The HoHoHoH2o Automatic Christmas Tree Watering Device is considered to be a composite good within the meaning of GRI 3. Goods classifiable under GRI 3(b) shall be classified as if they consisted of a material or component which gives them their essential character. The Explanatory Note to GRI 3(b)(VIII), states that the factors which determine essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. GRI 3(c) states that when the essential character of a composite good cannot be determined, classification is based on the heading that occurs last in numerical order among those which equally merit consideration. Inasmuch as no one component imparts the essential character to the subject composite item, GRI 3(b) does not apply. It is the opinion of this office that the pump in heading 8413, HTSUS, merits equal consideration to the sensors which measure and check the water level in heading 9026, HTSUS. Therefore, classification will be determined based on the competing heading that occurs last in numerical order. GRI 3(c) noted. Accordingly, the applicable subheading for the HoHoHoH2o Automatic Christmas Tree Watering Device will be 9026.10.6000, HTSUS, which provides for “Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032; parts and accessories thereof: For measuring or checking the flow or level of liquids: Other: Other.” The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9026.10.6000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.15, in addition to subheading 9026.10.6000, 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, 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.
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 Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division