CLA-2 OT:RR:CTF:EMAIN H328381 MFT
Mr. Kyl J. Kirby
Kyl J. Kirby, Attorney and Counselor at Law, P.C.
1400 Lipscomb Street
Fort Worth, TX 76104
Mr. Matthew Snyder SNOOZ, Inc. 60 Bonds Drive Bourbonnais, IL 60914
RE: Revocation of NY N283732; Tariff classification of a white noise machine
Dear Messrs. Kirby and Snyder:
This letter is in reference to New York Ruling Letter (NY) N283732, issued to SNOOZ, Inc. on March 21, 2017, pertaining to the tariff classification of a certain white noise machine under the Harmonized Tariff Schedule of the United States (HTSUS). We find NY N283732 to be in error and are therefore revoking it for the reasons set forth below.
Pursuant to section 625(c)(1) , Tariff Act of 1930 (19 U.S.C § 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. No. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed action was published on February 8, 2023, of the Customs Bulletin. No comments were received in response to this notice.
FACTS:
The merchandise at issue in NY N283732 is described as follows:
The imported product, called the SNOOZ, is used to create white noise sounds for sleeping or noise masking. The device produces these sounds with a small brushless DC motor used to spin a fan blade that is inside a plastic acoustic enclosure. The SNOOZ fan is designed to create maximum sound with minimal air movement. It does not reproduce the sound electronically but it creates the noise using a fan and the double wall adjustable housing. The device includes an AC adapter, decorative fabric wrap, printed circuit board and a touch control surface to control the volume of the fan speed inside the device. The device will also be able to be controlled by a smart phone application.
In addition to the above facts, we have learned that the subject merchandise weighs two pounds.
NY N283732 classified the subject merchandise under subheading 8479.89.94, HTSUS, which provided for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other.”
ISSUE:
Whether the subject white noise machine is properly classified in heading 8479, HTSUS, which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof,” or in heading 8509, HTSUS, which provides for “Electromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508; parts thereof.”
LAW AND ANALYSIS:
Classification under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods will be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 will then be applied in order.
The HTSUS headings under consideration are as follows:
8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof:
* * * * *
8509 Electromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508; parts thereof:
Note 1(f) to Chapter 84, HTSUS, provides, inter alia, that the chapter excludes electromechanical domestic appliances of heading 8509, HTSUS. Note 4 to Chapter 85, HTSUS, defines the scope of heading 8509, HTSUS, as follows:
Heading 8509 covers only the following electromechanical machines of the kind commonly used for domestic purposes:
Floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight;
Other machines provided the weight of such machines does not exceed 20 kg, exclusive of extra interchangeable parts or detachable auxiliary devices.
The heading does not, however, apply to fans or ventilating or recycling hoods incorporating a fan, whether or not fitted with filters (heading 8414), centrifugal clothes dryers (heading 8421), dishwashing machines (heading 8422), household washing machines (heading 8450), roller or other ironing machines (heading 8420 or 8451), sewing machines (heading 8452), electric scissors (heading 8467) or to electrothermic appliances (heading 8516).
(Emphasis added).
Thus, if the subject white noise machine constitutes an “electromechanical domestic appliance” of heading 8509, HTSUS, classifiable under that heading, it cannot be classified under heading 8479, HTSUS.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
EN 85.09 provides, in pertinent part, the following guidance:
This heading covers a number of domestic appliances in which an electric motor is incorporated. The term “domestic appliances” in this heading means appliances normally used in the household. These appliances are identifiable, according to type, by one or more characteristic features such as overall dimensions, design, capacity, volume. The yardstick for judging these characteristics is that the appliances in question must not operate at a level in excess of household requirements.
We find that the subject white noise machine constitutes an electromechanical domestic appliance under heading 8509, HTSUS. First, the device includes a self-contained, DC motor and thus incorporates an electric motor per the requirement of the legal text. Second, the device produces sound electromechanically; i.e., the electric motor powers the fan within the acoustic housing. Third, the device weighs only two pounds, well below the 20 kg threshold provided in Note 4(b), supra. Furthermore, there is no indication that the device exhibits functions or characteristics beyond those required for common household use. Therefore, the subject white noise machine constitutes an electromechanical domestic appliance under heading 8509, HTSUS.
Because the device is classifiable under heading 8509, HTSUS, it is precluded from classification under heading 8479, HTSUS, in accordance with Note 1(f), supra.
HOLDING:
By application of GRIs 1 (Note 4 to Chapter 85) and 6, the subject white noise machine is classified in heading 8509, HTSUS, specifically in subheading 8509.80.50, HTSUS, which provides for “Electromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508; parts thereof: Other appliances: Other.” The general, column one rate of duty is 4.2 percent ad valorem.
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.
EFFECT ON OTHER RULINGS:
NY N283732 (March 21, 2017) is hereby revoked.
In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after publication in the Customs Bulletin.
Sincerely,
Yuliya A. Gulis, Director
Commercial and Trade Facilitation Division