The tariff classification of a wilderness survival tool from China

N335153 September 20, 2023 CLA-2-85:OT:RR:NC:N1:103 CATEGORY: Classification TARIFF NO.: 8507.60.0020; 9903.88.15 Marvin Weinberger Innovation Factory 630 Penfield Ave.Havertown, PA 19083 RE:  The tariff classification of a wilderness survival tool from China Dear Mr. Weinberger: In your letter dated September 5, 2023, you requested a tariff classification ruling. The item under consideration is referred to as the LifeSaber, which is described as a tool for wilderness survival. The tool can be used as a flashlight, emergency siren, hand-crank generator, or power source. It is equipped with a rechargeable lithium-ion battery that is charged using the built-in hand-crank mechanism, optional solar panels, or a power adapter. The LifeSaber is then used to recharge electronic devices or to power optional modules, such as a fire starter or water purifier module. We note the optional modules are accessories for the tool and are not part of this request. General Rule of Interpretation 1, Harmonized Tariff Schedule of the United States ("HTSUS"), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Note 3 to Section XVI, HTSUS, states that “unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.” Note 5 states that for the purposes of the Section XVI notes, “the expression ‘machine’ means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of chapter 84 or 85.” The LifeSaber is a composite machine consisting of various “machines” fitted together to form a whole mounted in a common housing. Based on the material in the referenced website in your letter, the LifeSaber is primarily marketed as an energy supply that is used in emergency situations to provide power to an electronic device. In our view, this function is completed by the battery component within the tool. As such, the battery provides the principal function of the composite machine. The applicable subheading for the LifeSaber will be 8507.60.0020, HTSUS, which provides for “Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof: Lithium-ion batteries: Other.” The rate of duty will be 3.4 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8507.60.0020, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 8507.60.0020, 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Paul Huang at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division