The tariff classification of a plastic breathing device from China.

N336564 December 7, 2023 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9985; 9903.88.15 Pilar Dorfman Phoenix International, Inc 2 Pierce Place, Suite 1625Itasca, IL 60143 RE:  The tariff classification of a plastic breathing device from China. Dear Ms. Dorfman: In your letter dated November 15, 2023, you requested a tariff classification ruling on behalf of your client, Zeeno PTY, Ltd. Images were provided in lieu of a sample. The product under consideration is described as the “Bobi,” which is short for “breathe out, breathe in.” It is a handheld device used to teach optimal breathing habits through tactile stimulation. The “Bobi” consists of a small oval shaped body, or bulb, that is tapered on both ends and can fit in the palm of a hand, with a strap that wraps around the back of the hand. A user is meant to synchronize their breath with the expansion and contraction of the device. It includes three settings to aid in the pacing of the rate of breathing in seconds per inhalation, starting with shorter breaths and working up to longer breaths, which leads to fewer breaths per minute. With each breath the user will experience the strap lightly compress on the back of the hand, which is intended to create a calming effect. While the device is constructed from multiple components, it is made predominately of plastic, including the bulb which is made of polyvinyl chloride (PVC) plastic. We note that this article is similar in nature to the “RespoFit” diaphragm exerciser ruled upon in New York ruling N336022, dated November 8, 2023. Further, we hold the opinion that the plastic components of this breathing aid would impart the essential character, General Rule of Interpretation 3(b) noted, and thus would also be classified within heading 3926. As the “Bobi” would be considered an article of plastic, and as it is not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9985, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9985, 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 3926.90.9985, 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, including information on exclusions and their effective dates, 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 Regulations (19 CFR 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division