The tariff classification of Tao Wellshell from China.

N276657 July 14, 2016 CLA-2-90:OT:RR:NC:N1:405 CATEGORY: Classification TARIFF NO.: 9031.80.8085 George R. Tuttle, III George R. Tuttle Law Offices 1100 Larkspur Landing Circle, Suite 385 Larkspur, CA 94939 RE: The tariff classification of Tao Wellshell from China. Dear Mr. Tuttle: In your letter dated June 15, 2016, on behalf of your client EZD Productions, you requested a tariff classification ruling. The product to be imported is the TAO Wellshell, an isometric based device that is used to monitor exercise and health related activities. This pocket-sized item is comprised of a plastic shell containing an embedded Bluetooth device, a force pressure sensor that monitors exertion in isometric exercises, a high resolution, ultralow-power 3-axis accelerometer for activity tracking and interface navigation, an optoelectronic heart rate sensor, and a gyroscope. In addition, the Wellshell features an LED display, built-in lithium-ion battery and a micro USB charging port. When in operation, the WellShell is squeezed between the user’s palms, thighs or knees. Captured data is wirelessly transmitted to a compatible mobile device where it is processed utilizing the TAO app. Among other things, this comprehensive app provides audio coaching through 50 different Variobic exercise routines, performance analysis, tracking of steps taken, heart rate, sleep patterns, caloric intake, etc., and offers a gamification feature to help the user through his/her fitness routine. Since we are unable to determine the principal function of this composite machine, classification shall be in accordance with GRI 3 (c) in 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 both accelerometers and gyroscopes, occurs last in numerical order. The applicable subheading for the TAO Wellshell 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 1.2 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 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 April Cutuli at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division