CLA-2-90:OT:RR:NC:N1:105
Suzanne Rossi Whoop Inc.
One Kenmore Square #601 Boston, MA 02215
RE: The tariff classification of Whoop Bands from China
Dear Ms. Rossi:
In your letter dated April 22, 2024, you requested a tariff classification ruling.
The products under consideration are described as bands for the Whoop fitness tracker (Whoop). The Whoop is a battery-operated fitness performance tracker that combines a wrist-worn device with a cloud-based analytics system. It incorporates a sensor that generates data that is to be processed through the analytics system to provide information relating to the fitness of the individual wearing the wrist-worn device. The Whoop consists of hardware, a sensor, printed circuit board assembly (PCBA) incorporating a radio module, and battery, which are encased in a polycarbonate housing with clasp and attached to the wristbands at issue. A memory device on the PCBA is adapted to receive and store proprietary software, which is developed by Whoop Inc. The software records and communicates the fitness data and generates the analytics.
Whoop tracks various physical performance data all of which require that the Whoop be affixed to the user's wrist. The Whoop has activity tracking functionality that measures the user's activity levels. For example, it can measure how many calories a user burns, the length of time a user is asleep, and the user's heartrate. All health and fitness tracking requires the Whoop to be touching the user's skin. The Whoop bands are used to secure the Whoop to the user's wrist, performing similar function to a watch band, and ideally positioned one inch above the wrist bone. The bands attach to the Whoop with specially designed metal hooks and clasps and are secured on the user's wrist via a buckle mechanism. There are various band designs, which are adjustable in size. Each band is roughly 1 inch wide by a maximum of 9.7 inches long. You state that there will be five bands that will be available in three materials including silicone, textile, and leather all in various colors. The first is a knit textile made of 92% recycled polyester and 8% elastane. The second is a knit textile made of 52% polyamide, 41% polyester, and 7% elastane. The third is a knit textile made of 100% cashmere wool. The fourth is 100% silicone. The fifth is 50% bovine leather and 50% polyurethane leather.
The bands are all designed specifically for the Whoop device and provide a specific pocket that can only fit the size and shape of the Whoop device. The bands cannot be used for any purpose other than with the Whoop device, such as for use as a watch band. Accordingly, we find the bands to be similar to the Shine fitness tracker bands described in New York Ruling Letter N279113 (dated October 3, 2016).
The applicable subheading for the silicone, textile, and leather Whoop bands will be 9031.90.9195, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof: Parts and accessories: Other: Other: Other. The general rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9031.90.9195, 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., 9903.88.01, in addition to subheading 9031.90.9195, 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, including information on exclusions and their effective dates, 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 at https://hts.usitc.gov/.
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 Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division