CLA-2-85:OT:RR:NC:N2:209
William Braier
DHL
6120 Ace Industrial Drive Cudahy, WI 53110
RE: The tariff classification of a cellular telephone/watch from China
Dear Mr. Braier:
In your letter dated February 5, 2024, you requested a tariff classification ruling on behalf of your client ZTE USA Inc.
The product in question is a child’s cellular telephone/watch called the ZTE “Gabb Watch,” model Z21. This is a wrist worn electronic device which resembles a standard wrist watch. It is equipped with an ESIM card which allows it to make phone calls, provide location, and send text messages using a specific cellular network. This device includes an installed operating system but cannot download applications. It does not have Wi-Fi or Bluetooth capabilities, meaning it is unable to access the internet or social media platforms. It also features GPS capability so parents can locate their children wearing the device.
This device is specially designed for children. It has a long battery life, eye protection display screen, precise positioning, and easy-to-use strap. The watch is equipped with a touch screen, microphone, speaker, and battery. It can be switched to different pages by sliding left or right. It has a call history, information, widgets, and settings.
The principal function of the ZTE “Gabb Watch,” model Z21 is imparted by the built-in speakerphone. To place a call, the child would open the device and swipe over to the “Call” screen, where the contacts list resides (previously added by the parent). Simply clicking on a contact initiates the call.
The applicable subheading for the ZTE “Gabb Watch,” model Z21 will be 8517.14.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data…: Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks: Other telephones for cellular networks or for other wireless networks: Other radio telephones designed for the Public Cellular Radiotelecommunication Service”. The general rate of duty will be Free.
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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Steven Pollichino at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division