CLA-2-85:OT:RR:NC:N2:212
Paula Connelly
Sandler, Travis & Rosenberg P.A.
100 Trade Center
Woburn, MA 01801
RE: The tariff classification of an infant soothing device from China
Dear Ms. Connelly:
In your letter dated February 3, 2022, you requested a tariff classification ruling on behalf of your client, SUMR Brands.
The merchandise under consideration is identified as the Soothe and Vibe, which is described as a portable infant soothing device. The device consists of a Printed Circuit Board (PCB) within a plastic housing that is equipped with white LED lights. The unit is designed to be attached or placed on another item, such as a stroller or mat, and will vibrate in order to provide a soothing effect to an infant. Additionally, the device can play up to five pre-recorded lullabies, a heartbeat noise, or other white noise effects. You state that the sound and vibration can be used at the same time or independently of each other.
In your request, you initially suggest that the correct classification for the subject device is 9019.10.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other battery powered massage apparatus. We disagree.
The device is designed to be attached to “most infant items including cribs, bassinets, play yards, strollers, and carriers.” Based on the instruction manual found online, “[t]his product was designed to help create a tranquil and calming environment ... The vibration gives your little one the feeling of movement and momentum while the 5 songs/sounds quickly pacify any baby.” It does not massage any body parts, joints or muscles of an infant; rather, it is designed to soothe the baby into sleep. As such, the device can not be classified as massage apparatus in heading 9019, HTSUS.
Alternatively, you suggest that the correct classification of the device should be 8519.81.4050, HTSUS. We further disagree.
Although this device does contain sound reproducing apparatus of heading 8519, HTSUS, this function does not perform the principal function of this device. Therefore, classification in heading 8519, HTSUS, is not applicable.
It is our opinion that the subject soothing device meets the definition of a composite machine as it consists of two or more articles with functions that are, prima facie, classifiable in different headings. As such, classification is governed by Note 3 to Section 16 of the HTSUS, which states, in pertinent part, that classification is determinant upon the principal function of the good. In reviewing the information presented, it is the opinion of this office that the vibration component imparts the principal function of the system.
The applicable subheading for the Soothe and Vibe will be 8543.70.9860, 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8543.70.9860, 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 8543.70.9860, 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