The tariff classification of a white noise machine from Malaysia

N283732 March 21, 2017 CLA-2-84:OT:RR:NC:N1:104 CATEGORY: Classification TARIFF NO.: 8479.89.9499 Mr. Matthew Snyder Snooz LLC 60 Bonds Drive Bourbonnais, IL 60914 RE: The tariff classification of a white noise machine from Malaysia Dear Mr. Snyder: In your letter dated February 17, 2017 you requested a tariff classification ruling. The imported product, called the SNOOZ, is used to create white noise sounds for sleeping or noise masking. The device produces these sounds with a small brushless DC motor used to spin a fan blade that is inside a plastic acoustic enclosure. The SNOOZ fan is designed to create maximum sound with minimal air movement. It does not reproduce the sound electronically but it creates the noise using a fan and the double wall adjustable housing. The device includes an AC adapter, decorative fabric wrap, printed circuit board and a touch control surface to control the volume of the fan speed inside the device. The device will also be able to be controlled by a smart phone application. In your ruling request, you suggested classifying the SNOOZ under heading 8543, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts Thereof”. The device incorporates mechanical attributes that are not subsidiary to the electrical attributes. The electrical components for the instant item are provided for outside of heading 8543, HTSUS, and the adjustable enclosure changes the sound. In view of the above, classification in heading 8543, HTSUS, would not be appropriate. The applicable subheading for the SNOOZ product will be 8479.89.9499, HTSUS, which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other: Other”. The rate of duty will be 2.5 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 Patricia O’Donnell at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division