The tariff classification of dog training device from Taiwan

N306236 October 11, 2019 CLA-2-85:OT:RR:NC:N2:212 CATEGORY: Classification TARIFF NO.: 8543.70.9960 William Maloney Sandler, Travis, and Rosenberg, P.A. 551 5th Avenue, Suite 1100 New York, NY 10176 RE: The tariff classification of dog training device from Taiwan Dear Mr. Maloney: In your letter dated September 13, 2019, you requested a tariff classification ruling on behalf of your client, Garmin, Ltd. The merchandise under consideration is identified as the Garmin Sport Pro and is described as dog training device. You state that the device is a multifunctional electrical dog-training collar that tracks undesirable behaviors and alerts the dog when the behaviors occur. The device is retail packaged with a correction module, collar, handheld transmitter, and an A/C charging adapter with cable. In use, the correction module is attached to the dog’s neck via the collar, which allows the metal contact points to meet the skin. The handheld transmitter is then used by the owner to deliver a corrective notification in the form of a vibration or electric nerve stimulation when any unwanted behavior is witnessed. The training device can also be used to automatically track the number of times the dog barks and deliver the corrective notification when a predetermined number of barks is reached. The tracking is performed by an accelerometer that converts the vibration created by the bark to an electrical signal that is registered by the collar via green and red LED lights. In your request, you suggest that the correct classification for the Garmin Sport Pro should be 9031.80.8085, Harmonized Tariff Schedule of the United States (HTSUS). You state that the measuring component of the article imparts the essential character of the set. We disagree. The set, as described above, meets the definition of “goods put up in sets for retail sale” as set forth in General Rule of Interpretation (GRI) 3(b). GRI 3(b) provides that such sets are classified by the component that imparts the essential character. It is the opinion of this office that the correction module imparts the essential character. As the module incorporates multiple functions, both correction and tracking, it is considered a composite machine and should be classified pursuant to Note 3 to Section XVI of the HTSUS by the principal function of the unit. In our view, the ability to correct the dog’s behavior, either automatically or manually via the handheld transmitter, is the principal function. The ability to count and display the number of barks is a secondary feature that does not merit equal consideration along with the training capability. The applicable subheading for the Garmin Sport Pro will be 8543.70.9960, 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: Other machines and apparatus: Other: Other: Other: Other.” The general rate of duty will be 2.6% 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 the 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 Luke LePage at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division