The tariff classification of the Feel Emotion Sensor from China

N306613 October 28, 2019 CLA-2-90:OT:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9031.80.8085; 9903.88.01 George Eleftheriou Sentio Solution Inc. 870 Market Street Office 636 San Francisco, CA 94102 RE: The tariff classification of the Feel Emotion Sensor from China Dear Mr. Eleftheriou: In your letter dated October 9, 2019, you requested a tariff classification ruling. The merchandise under consideration is the Feel Emotion Sensor which is an electronic wearable device used to track heart rate, skin temperature and skin conductance. The Feel Emotion Sensor contains a three-axis accelerometer used by the connected smart device to detect wrist motion and remove noise from the measured bio signals. There is also an ambient temperature and humidity sensor, which is used to determine the environmental temperature and humidity conditions. The sensors provide raw data, which is then converted to an appropriate machine format where the smart device will perform the calculations. A vibration motor is used to silently notify the user about a detected emotion as well as for alerting the user that the wristband position requires realignment. In your request, you suggest that the Feel Emotion Sensor be classified in subheading 8517.62.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides in relevant part for “…other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network)…”. Classification under heading 8517, HTSUS, is precluded because the device concerned is used primarily to execute a measurement/sensing function. Devices of heading 8517, HTSUS, consist of the transmitters, receivers or transceiver units that are used to send and receive data. Wireless sensors and/or measurement devices provide a function that falls outside of heading 8517, HTSUS. The transmission/reception function is a secondary or support function to that of the measurement/sensing function. Additionally, Section XVI Note 1. (m) excludes articles of chapter 90. The function of measuring/sensing a user’s personal fitness levels/parameters is beyond the scope of heading 8517, HTSUS.  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. The Feel Emotion Sensor 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 Feel Emotion Sensor 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9031.80.8085, 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., 9903.88.01, in addition to subheading 9031.80.8085, 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 trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, 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 Jason Christie at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division