N289775 N2 Ruling Active

The tariff classification of a Google AIY Voice Kit from China

Issued September 21, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8518.29.8000

Headings: 8518

GRI rules applied: GRI 3

Product description

The item concerned is referred to as the “Google AIY Voice Kit”. This item is used with the Raspberry Pi series of credit card-sized single board computers. The Raspberry Pi computers are mini user built computers which are used for teaching the basics of computer science and are also used by hobbyists. The “Google AIY Voice Kit” uses a combination of hardware and software for the Raspberry Pi to create a natural language recognizer. Once the voice kit is assembled, mounted to a Raspberry Pi computer and programed, the final assembled product is capable of connecting to Google Assistant to create a digital assistant. The imported kit contains the Voice Hat Accessory Board, Voice Hat Microphone Board, plastic standoffs, speaker with wires, push button, 4 wire cable, 5-wire daughter board cable, external and internal cardboard frame, lamp, micro switch and a lamp holder. The item concerned is essentially an unassembled speaker/microphone computer board. The two main components are the speaker and microphone. Neither can be considered to provide the essential character to this assembly, as such we fall to GRI 3 (c) and classify by the commodity that appears last in tariff.

CBP rationale

The applicable subheading for the “Google AIY Voice Kit”, will be 8518.29.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Microphones and stands therefore; loudspeakers, whether or not mounted in their enclosures;…: Loudspeakers, whether or not mounted in their enclosures: Other: Other.

Full text

N289775 September 21, 2017 CLA-2-85:OT:RR:NC:N2:109 CATEGORY: Classification TARIFF NO.: 8518.29.8000 Catherine L. Spencer Freight Expediters 6920 Engle Rd., Suite II Middleburg Heights, OH 44130 RE: The tariff classification of a Google AIY Voice Kit from China Dear Ms. Spencer: In your letter dated August 29, 2017, you requested a tariff classification ruling on behalf of your client, International Products Sourcing Group. The item concerned is referred to as the “Google AIY Voice Kit”. This item is used with the Raspberry Pi series of credit card-sized single board computers. The Raspberry Pi computers are mini user built computers which are used for teaching the basics of computer science and are also used by hobbyists. The “Google AIY Voice Kit” uses a combination of hardware and software for the Raspberry Pi to create a natural language recognizer. Once the voice kit is assembled, mounted to a Raspberry Pi computer and programed, the final assembled product is capable of connecting to Google Assistant to create a digital assistant. The imported kit contains the Voice Hat Accessory Board, Voice Hat Microphone Board, plastic standoffs, speaker with wires, push button, 4 wire cable, 5-wire daughter board cable, external and internal cardboard frame, lamp, micro switch and a lamp holder. The item concerned is essentially an unassembled speaker/microphone computer board. The two main components are the speaker and microphone. Neither can be considered to provide the essential character to this assembly, as such we fall to GRI 3 (c) and classify by the commodity that appears last in tariff. The applicable subheading for the “Google AIY Voice Kit”, will be 8518.29.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Microphones and stands therefore; loudspeakers, whether or not mounted in their enclosures;…: Loudspeakers, whether or not mounted in their enclosures: Other: Other.” The rate of duty will be 2.4%. 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 Steven Pollichino at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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