The tariff classification of a breathing trainer from China

N322430 November 8, 2021 CLA-2-85:OT:RR:NC:N2:212 CATEGORY: Classification TARIFF NO.: 8543.70.9960; 9903.88.02 Joseph Kenny Geodis USA Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a breathing trainer from China Dear Mr. Kenny: In your letter dated October 26, 2021, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. The merchandise under consideration is identified as the Stress ReleaZer ST100, which is described as a breathing stone. You state that the subject device is a relaxation aid and breathing trainer. The device is comprised of a plastic housing, measuring 7 inches long by 5 inches wide, containing an electrically vibrating motor, various electrical components, and a rechargeable battery. On the outside of the device is a power button, lights, and a function selection button. In use, the device is held on the chest of the user and, when powered on, provides a vibration and flashing light pattern that are used to time a breathing pattern. Additionally, the user can select to play relaxing tones, including forest, jungle, and ocean sounds, that assist in calming the individual. In your request, you suggest the proper subheading for the breathing stone to be 9031.80.8085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Measuring or 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.” We disagree. Based on the information provided, the breathing stone does not contain any sensors and therefore does not have the ability to obtain or provide any measurements. Without having the ability to provide measurements, heading 9031, HTSUS, is not applicable. The applicable subheading for the Stress ReleaZer ST100 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 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