The tariff classification of the Everion Fitness Monitor from Switzerland

N306418 October 21, 2019 CLA-2-90:OT:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9031.80.8085 Alexander L. Greene RTI International 3040 E. Cornwallis Road Research Triangle Park, NC 27587 RE: The tariff classification of the Everion Fitness Monitor from Switzerland Dear Mr. Greene: In your letter dated September 25, 2019, you requested a tariff classification ruling. The merchandise under consideration is the Everion Fitness Monitor (Everion) which is used to track heart rate, blood oxygen saturation, blood pulse wave, respiration rate, steps, skin temperature, energy expenditure, barometric pressure and electrodermal activity. The Everion uses a three-axis accelerometer to understand the motions of the user. By analyzing acceleration data, the device provides detailed information about frequency, duration, intensity, and patterns of the users movement to determine the daily steps taken. The device is sweat-proof and water-resistant. The monitor is intended for fitness and general wellness awareness and is not intended for medical purposes. The Everion is held onto the arm by an elastic band and is worn just above the elbow. All information is sent, via Bluetooth, to a smart device where the data is displayed for viewing. In your request, you suggest that the Everion Fitness Monitor be classified in subheading 9029.10.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Revolution counters, production counters, taximeters, odometers, pedometers and the like; speedometers and tachometers, other than those of heading 9014 or 9015; stroboscopes; parts and accessories thereof: Revolution counters, production counters, taximeters, odometers, pedometers and the like: Other.” However, we disagree. In support of your classification suggestion, you analogize the subject article to “FitBit Trackers, Garmin Trackers and other devices.” While those devices perform a counting function similar to goods classified in heading 9029, many of the devices contain a three-axis accelerometer, which CBP has determined is equally important to the device as the counting (i.e., pedometer) function. See New York rulings N068636 (dated August 12, 2019), N209995 (dated March 30, 2012) and N280329 (dated November 9, 2016). Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI’s). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings and any relevant section or chapter notes. In the event the articles cannot be classified solely on the basis of GRI 1, GRI’s 2 through 6 may be applied in order, as appropriate. The Explanatory Notes to the HTSUS, while not legally binding, may also be consulted to aid in classification. As the Everion does more than keep count of heart rate, pulse etc., the device would not be classified, by operation of GRI 1, as counting devices of heading 9029. The Everion Fitness Monitor is considered to be a composite good within the meaning of GRI 3. Goods classifiable under GRI 3(b) shall be classified as if they consisted of material or a component which gives them their essential character. The Explanatory Note to GRI 3(b)(VIII), states that the factors which determine essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. GRI 3(c) states that when the essential character of a composite good cannot be determined, classification is based on the heading that occurs last in numerical order among those which equally merit consideration. Inasmuch as no one component imparts the essential character to the subject composite item, GRI 3(b) does not apply. It is the opinion of this office that the tracking of the heart rate in heading 9029, HTSUS, merits equal consideration to the accelerometer in heading 9031, HTSUS. Therefore, classification will be determined based on the competing heading that occurs last in numerical order. GRI 3(c) noted. Accordingly, the applicable subheading for the Everion Fitness Monitor will be 9031.80.8085, HTSUS, which provides for “Measuring and 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 free. 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 Jason Christie at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division