CLA-2-85:OT:RR:NC:N2:208
Joseph J. Kenny
Geodis USA Inc.
One CVS Dr.
Cranston, RI 02895
RE: The tariff classification of a Sleep Sound Soother Machine from China
Dear Mr. Kenny:
In your letter dated September 01, 2021, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc.
The merchandise under consideration is the Sound Soother Revo, Item Number 542008. The sound soother machine, which is about 6-inches in diameter by 4-inches tall, reproduces calming sounds from internal semiconductor media to promote restful sleep. As imported, the device contains six different pre-recorded sound patterns: rain, forest, ocean, relax, calm and white noise. Moreover, this sound machine is used to support a quiet and relaxing sleep for kids and adults.
The applicable subheading for the Sound Soother Revo, Item Number 542008, will be 8519.81.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Sound recording or reproducing apparatus: Other apparatus: Using magnetic, optical or semiconductor media: Sound reproducing only: 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 subheadings 8519.81.3020, unless specifically excluded, is 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 8519.81.3020, 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 Lisa Cariello at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division