The tariff classification of the Savant, FTJ Connect Bracelet/Lois Module from China

 N265556 July 6, 2015 CLA-2-90:OT:RR:NC:N1:405 CATEGORY: Classification TARIFF NO.: 9031.80.8085 Joyce M. Duquette Fossil Partners LP 10615 Sanden Drive Dallas, TX 75238 RE: The tariff classification of the Savant, FTJ Connect Bracelet/Lois Module from China Dear Ms. Duquette: In your letter dated June 4, 2015 you requested a tariff classification ruling. A dummy sample was submitted with your request and will be returned to you. The product to be imported is the Savant, FTJ Fossil Connect Bracelet containing the Lois Module. While the representative sample is composed of a decorative rectangular stainless steel case and leather band, this item is also available in a base metal/silicone combination. You state that contained within the metallic casing is a printed circuit board and battery. As imported, this product is retailed packaged with a wireless charging station and USB cable. The subject product uses Blue-tooth technology to interface with other electronic devices such as cell phones, tablets and/or personal computers. It incorporates a 3-axis accelerometer which tracks and stores physical activity such as distance traveled, steps taken and calories expended by turning movements of the body into digital measurements. Once synced with an electronic device and utilizing the specified app, this data becomes visible to the user. In addition, this bracelet informs the user via both visual (LED lighting) and physical (vibration) alerts of incoming calls/texts and reminders associated with scheduled calendar events. You have proposed classification of the item concerned within subheading 8517.62.0050, HTSUS, which provides for “Machines for the reception, conversion and transmission or regeneration of voice, images or other data..: Other.” Based upon the component make up of this module and the overall functionality of the device as a whole, it is CBP’s position that the item concerned is beyond the terms of heading 8517. Savant, FTJ Fossil Connect Bracelet/Lois Module performs functions which are beyond the scope of and which are not described by heading 8517. (See HQ H250531). General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. When composite goods consisting of different materials or made up of different components cannot be classified by reference to GRI 3(a), consideration is given to GRI 3(b) which covers in part composite goods. For purposes of this rule, Explanatory Note IX to GRI 3(b) provides that, “composite goods made up of different components shall be taken to mean not only those in which the components are attached to each other to form a practically inseparable whole but also those with separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts.” The subject bracelet is such a composite good. The device consists of components that are prima facie classifiable in different headings. These components are integrated and function together to provide feedback to the user. Under GRI 3(b), composite goods must be classified according to the material or component that imparts the article with its essential character. As no one component imparts the bracelet with its essential character, the article cannot be classified pursuant to GRI 3(b). GRI 3(c) states that when goods cannot be classified by reference to GRI 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, among those headings which merit equal consideration, heading 9031, HTSUS, which provides for accelerometers, occurs last in numerical order. The applicable subheading for the Savant, FTJ Fossil Connect Bracelet/Lois Module will be 9031.80.8085, 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: Other instruments, appliances and machines: other: other. The rate of duty will be 1.7 percent ad valorem. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 April Cutuli at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division