N321270 N3 Ruling Active

The tariff classification of an electronic whistle from Taiwan

Issued September 9, 2021 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8531.80.9041

Headings: 8531

Product description

The merchandise under consideration is referred to as an electronic handheld whistle, identified by Item# 8394SPCN. The subject item operates at a frequency of 400±500Hz and the volume is 114-12 dB. The whistle is powered by 2 AAA batteries which are not included with the product. In use, the user holds the electronic whistle in their hand and presses a button to generate the noise which resembles the noise made by a typical mouth whistle. The electronic whistle will be marketed as a multi-use whistle to be used by coaches, referees and trainers.

CBP rationale

The applicable subheading for the electronic whistle will be 8531.80.9041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric sound or visual signaling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530; parts thereof: Other apparatus: Other: Other sound signaling apparatus.

Full text

N321270 September 9, 2021 CLA-2-85:OT:RR:NC:N2:209 CATEGORY: Classification TARIFF NO.: 8531.80.9041 Terra Duncan Russell Brands, LLC One Fruit of the Loom Drive, Bowling Green, KY 42103 RE: The tariff classification of an electronic whistle from Taiwan Dear Ms. Duncan: In your letter dated August 26, 2021, you requested a tariff classification ruling. The merchandise under consideration is referred to as an electronic handheld whistle, identified by Item# 8394SPCN. The subject item operates at a frequency of 400±500Hz and the volume is 114-12 dB. The whistle is powered by 2 AAA batteries which are not included with the product. In use, the user holds the electronic whistle in their hand and presses a button to generate the noise which resembles the noise made by a typical mouth whistle. The electronic whistle will be marketed as a multi-use whistle to be used by coaches, referees and trainers. The applicable subheading for the electronic whistle will be 8531.80.9041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric sound or visual signaling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530; parts thereof: Other apparatus: Other: Other sound signaling apparatus.” The general 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 Steven Pollichino at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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