The tariff classification of ultrasonic diffusers from China

N301074 November 5, 2018 CLA-2-85:OT:RR:NC:N2:220 CATEGORY: Classification TARIFF NO.: 8543.70.9960 Carol Wagenheim Unitrex Ltd. 5060 Taylor Road Cleveland, OH 44128 RE: The tariff classification of ultrasonic diffusers from China Dear Ms. Wagenheim: In your letter dated October 10, 2018 you requested a tariff classification ruling. The merchandise under consideration is identified as the AromaPod, the AromaHarmony, and the SpaMist Wood Grain which are described as ultrasonic essential oil diffusers. Each of the subject diffusers, which you refer to as nebulizers, utilize a transducer to produce a misting of essential oils and water rather than through a motor or heating element. When water and essential oils are added to the reservoir, the vibration from the internal transducer creates an aromatic mist. The AromaPod is described as a self-contained tabletop device measuring 3.5 inches by 3.75 inches and has a water capacity of 50 mL. On the front of the AromaPod is an on/off button and a status indicator. The AromaPod operates on electrical power from the 5V DC socket located on the underside of the device. The AromaHarmony is described as a self-contained tabletop device measuring 6.5 inches by 3.7 inches and has a water capacity of 115 mL. On the front of the AromaHarmony is an on/off button, a light button, and a Bluetooth button. On the rear of the AromaHarmony is an electrical socket where users plug in the power adapter. The AromaHarmony includes internal LED lights and a Bluetooth speaker function where users can connect their smart phone to the diffuser and play music. The SpaMist Wood Grain (SpaMist) is described as a self-contained tabletop device measuring 7.5 inches by 4.7 inches and has a water capacity of 118 mL. The SpaMist is imported with a handheld four button remote control which adjusts the misting and LED lighting functions. On the front of the SpaMist is a manual on/off button and on the rear is an electrical socket where users plug in the power adapter. The subject ultrasonic diffusers are considered composite machines that perform a misting function, a lighting function, and with regard to the AromaHarmony, a Bluetooth audio function. As Section 16 Note 3 instructs, where a composite machine performs two or more functions it is to be classified in accordance with its principal function. We are of the opinion that the principal function of the subject ultrasonic diffusers is the misting function. In your request you suggest the ultrasonic diffusers are correctly classified under subheading 8509.80.5095, Harmonized Tariff Schedule of the United States (HTSUS). As heading 8509 provides for electromechanical domestic appliances with a self-contained electric motor and the ultrasonic diffusers do not incorporate a motor, heading 8509 is not appropriate. The applicable subheading for the AromaPod, the AromaHarmony, and the SpaMist Wood Grain will be 8543.70.9960, HTSUS, which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; Other machines and apparatus; …Other”. The rate of duty will be 2.6 percent ad valorem. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 8543.70.9960, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 8543.70.9960, HTSUS, listed above. 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 Karl Moosbrugger at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division