The tariff classification of a bark controller from China

N312035 June 3, 2020 CLA-2-85:OT:RR:NC:N2:212 CATEGORY: Classification TARIFF NO.: 8543.70.9960; 9903.88.02 Laetitia Auzone Eyenimal Inc. 60 Broad Street, Suite 3502 New York, NY 10004 RE: The tariff classification of a bark controller from China Dear Ms. Auzone: In your letter dated May 26, 2020, you requested a tariff classification ruling. The merchandise under consideration is identified as the Eyenimal Ultrasonic Bark Control. The subject device consists of a microphone, ultrasonic speaker, LED light, power button, and sensitivity selector dial. The device is designed to be placed on a flat surface or hung via the incorporated hanging wire and is battery powered. In use, the microphone within the device detects the barking of a dog. Upon this detection an ultrasonic sound, that is virtually inaudible to the human ear, is emitted at one of three sensitivity levels. You state that the ultrasonic sound is unpleasant to the animal and, once associated with barking, will deter them from continuing the behavior. The applicable subheading for the Eyenimal Ultrasonic Bark Control 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. 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 https://www.cbp.gov/trade/remedies/301-certain-products-china 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