The tariff classification of a Flood Detector from China

N306446 October 18, 2019 CLA-2-85:OT:RR:NC:N2:212 CATEGORY: Classification TARIFF NO.: 8543.70.9960; 9903.88.02 Chunlian Yang Alston & Bird 950 F Street NW Washington, DC 20004 RE: The tariff classification of a Flood Detector from China Dear Mr. Yang: In your letter dated September 25, 2019, you requested a tariff classification ruling on behalf of your client East West Manufacturing LLC. The merchandise under consideration is identified as the Wet Switch Flood Detector and described as a solid-state control meant to detect flooding and prevent property damage. The flood detector is designed for use with air conditioning systems, heaters, dishwashers, washing machines, and other machines considered a high risk for flooding. The device is comprised of a hydrophilic pad, integral plastic feet, a sensor array, two LED indicators, a double throw relay, and a control circuit used to operate an alarm device. In use, the flood detector is connected to and placed on the floor or in the water collection pan of the machine that it will monitor and control. Water, when present, is drawn into the sensor array via the hydrophilic pad through capillary technology where even a minimal amount of water is registered. When water is detected by the sensors, a signal is sent to a double throw relay that interrupts the power to the system, thus shutting it down and stopping any further leakage. If an alarm is installed, the relay will also send a signal to initiate the alarm. The device is equipped with a red and green LED indicator. The green light stays illuminated if no moisture is present, while the red will turn on when the sensors detect the presence of water. In your request, you suggest that the correct subheading for the Wet Switch Flood Detector is 8543.70.9960, Harmonized Tariff Schedule of the United States (HTSUS). We agree. After examining the facts regarding the Wet Switch Flood Detector, this office is of the opinion that the device meets the definition of a composite machine as referenced in Note 3 to Section 16, HTSUS. As such, it must be classified as if it consisted of the component which imparts the principal function. It is the opinion of this office that the sensor function imparts the principal function of the completed device. The applicable subheading for the Wet Switch Flood Detector will be 8543.70.9960, 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8543.70.9960, HTSUS, unless specifically excluded, are subject to an 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.  The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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