OT:RR:CTF:CPMM H310439 KSG
Paula Connelly
Sandler Travis & Rosenberg
100 Trade Center
Suite G-700
Woburn MA 01801
[email protected]
RE: Tariff classification of base unit sub-assembly; part of smart bassinet
Dear Ms. Connelly:
This letter is in reference to your request on behalf of Thorley Industries, for a binding ruling regarding the tariff classification of a base unit sub-assembly for a smart bassinet under the Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The merchandise under consideration is a base unit assembly for a "mamaRoo" sleep bassinet consisting of a base unit and four legs packed together. The Base Unit Assembly and a bassinet, which is imported separately, form a complete article referred to as the mamaRoo sleep™ bassinet. It is described as a smart bassinet online. The mamaRoo sleep™ bassinet provides “[a] sleep solution to help your baby fall asleep and stay asleep longer.” It features five motions (car ride, wave, kangaroo, tree swing, and rock-a-bye), vibration, and five speed options; it also includes four, built-in white noises (rain, ocean, fan and a shh). The vibration feature can be used alone or with any of the other five motions. The bassinet is mounted and secured to the base unit via screws.
The base unit houses the required mechanical and electrical materials that controls the assembly’s function. It also includes a Bluetooth feature that allows it to be controlled by the 4moms app. A detailed description of the base unit was submitted as follows: the base unit provides controlled motion for the bassinet, an interface for user input and control, and a rigid frame. It consists of two plastic housings (base top and base bottom) which hold the drive assemblies, user interface (UI) assembly, and the frame assembly.
The drive assembly includes a vertical drive assembly and a horizontal drive assembly. Each drive assembly contains a motor, gearbox, and sensors. The vertical drive provides controlled motion in the horizontal direction. There is a touch screen interface that displays the current state of the machine and receives user input through capacitive touch technology. It houses the main microcontroller, which processes user input, controls the drive assemblies, and allows for Bluetooth connection. The frame assembly provides a rigid attachment for the legs.
ISSUE:
Whether the base unit sub-assembly for a smart bassinet is classified in heading 8479 as a machine or mechanical apparatus, in heading 8543 as an electrical machine or apparatus, in heading 9019, HTSUS, as a massage apparatus or in heading 9403, HTSUS, as a part of furniture.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall 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 may then be applied in order.
The HTSUS headings under consideration are the following:
8479 Machines and mechanical appliances having individual
functions, not specified or included elsewhere in this chapter;
parts thereof:
8543 Electrical machines and apparatus, having individual functions,
not specified or included elsewhere in this chapter; parts
thereof:
9019 Mechano-therapy appliances; massage apparatus; psychological aptitude- testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus; parts and accessories thereof:
9403 Other furniture and parts thereof:
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System, 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 (August 23, 1989).
The EN for heading 9019 provides as follows:
(I) MECHANO THERAPY APPLIANCES
These appliances are mainly used to treat diseases of the joints or muscles, by mechanical reproduction of various movements. It should be noted that such treatment is usually carried out under medical supervision; the apparatus of this heading should therefore be distinguished from the ordinary physical culture or medical exercising equipment designed for use in the home or in specially equipped premises (heading 95.06) (e.g., elastic cable extenders or exercisers; spring grips of various kinds; “rowing” machines for reproducing rowing movements; stationary one wheeled cycles for training purposes or for developing leg muscles).
Since mechano therapy refers only to treatment involving movement of the joint, etc., this heading excludes wholly stationary apparatus (e.g., steps, ladders, parallel bars) even if they are for use in the rehabilitation of the limbs; such articles are classified in their respective headings. For the purposes of this heading, however, apparatus may be regarded as mechanical even if it incorporates only comparatively simple mechanical devices such as springs, wheels, pulleys, etc.
Subject to the above conditions, the heading includes:
(1) Apparatus for rotation exercises of the wrist.
(2) Apparatus for rehabilitation of the fingers.
(3) Apparatus for rotation exercises of the feet.
Most of these three types of appliances consist mainly of grips linked to levers, adjustable counterweights, devices for holding the limbs, the whole mounted on a base. They are hand operated.
(4) Apparatus for simultaneous flexion and extension of the knee and hip.
(5) Apparatus for trunk exercises.
(6) Apparatus for walking exercises, consisting of a frame, with supporting crutches and hand grips, resting on a series of wheels.
(7) Apparatus for improving the circulation, strengthening heart muscles and rehabilitating the lower limbs, consisting of a kind of wheel less cycle fixed on a frame, which can be pedalled when the patient is sitting up or lying down.
(8) Universal type apparatus, power operated, which by the use of interchangeable accessories, can be employed for numerous mechano therapeutic purposes (e.g., for treatment of diseases of the joints or muscles of the neck, shoulder, elbow, wrist, fingers, hip, knee, etc.).
(II) MASSAGE APPARATUS
Apparatus for massage of parts of the body (abdomen, feet, legs, back, arms, hands, face, etc.) usually operate by friction, vibration, etc. They may be hand or power operated, or may be of an electro mechanical type with a motor built in to the working unit (vibratory massaging appliances). The latter type in particular may include interchangeable attachments (usually of rubber) to allow various methods of application (brushes, sponges, flat or toothed discs, etc.).
This group includes simple rubber rollers or similar massaging devices. It also covers hydromassage appliances for all-over or partial massage of the body, using the action of water or a blend of water and air under pressure. Examples of these appliances include spa baths, presented complete with pumps, turbines or blowers, ducts, controls and all fittings; devices for massaging the breasts, using the action of water distributed by a series of small nozzles mounted inside a form fitted over the breast, and made to revolve by a stream of water introduced through a flexible tube.
The following are also regarded as massage apparatus within the meaning of this heading: mattresses designed to prevent or treat bedsores by constantly varying the places at which the weight of the patient’s body rests and also providing a superficial massage effect on tissues liable to necrosis.
The article in question is not used in the treatment of diseases of the joints or muscles. Further, the smart bassinet is not designed to encourage movement or to massage any body parts, joints or muscles of an infant; rather, it is designed to soothe the baby into sleep. None of the apparatus listed in paragraphs 1-8 of the EN are applicable. There is no therapeutic benefit provided by the article. Therefore, it is not sclassified in heading 9019, HTSUS.
Furthermore, if we find that the base unit assembly stand is classified in heading 9403, it is otherwise specified and therefore, not classifiable in either heading 8479 or in heading 8543, HTSUS.
In New York Ruling Letter (NY) N312733, dated July 22, 2020, a smart bassinet with a stand which contained features for motor, sound and motion was classified as a set in heading 9403, HTSUS. Here, the bassinet component of the complete article is not imported with the stand. Therefore, the question presented is whether the stand of the smart bassinet is considered a part of the smart bassinet.
The term "part" is not defined in the HTSUS or in the Explanatory Notes.
In Bauerhin Techs. Ltd. P’ship. v. United States, 110 F.3d 774 (Fed. Cir. 1997), the court identified two distinct lines of cases defining the word “part.” Consistent with United States v. Willoughby Camera Stores, Inc., 21 C.C.P.A. 322, 324 (1933), one line of cases holds that a part of an article “is something necessary to the completion of that article. . . . [W]ithout which the article to which it is to be joined, could not function as such article.” The other line of cases evolved from United States v. Pompeo, 43 C.C.P.A. 9, 14 (1955), which held that a device may be a part of an article even though its use is optional and the article will function without it, if the device is dedicated for use upon the article, and, once installed, the article will not operate without it. The definition of “parts” was also discussed in Rollerblade, Inc. v. United States, 282 F.3d 1349, 1353 (Fed. Cir. 2002), wherein the United States Court of Appeals for the Federal Circuit (“CAFC”) defined parts as “an essential element or constituent; integral portion which can be separated, replaced, etc.”
The base unit assembly stand is critical to the functioning of the smart bassinet and an essential element of it. The stand contains all the mechanical and electrical parts necessary for the functioning of a smart bassinet. It also provides the base for the bassinet so that it remains stable, and the legs so that it rests at a useable height. Therefore, it is considered a part of the smart bassinet. The stand is therefore classified in heading 9403 and cannot be classified in heading 8479 or in heading 8543, HTSUS. Specifically, the merchandise is classified in subheading 9403.90.8010, HTSUS, which provides for "Other furniture and parts thereof: Parts: Other: For toddler beds, cribs, bassinets and cradles."
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9403.90.80, 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., 9903.88.03, in addition to subheading 9403.90.80, 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.
HOLDING:
By application of GRI’s 1 and 6, the base unit assembly in the instant case is classified in subheading 9403.90.80, HTSUS. The column one, general rate of duty is Free.
Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided for at www.usitc.gov.
Sincerely,
for
Craig T. Clark, Director
Commercial and Trade Facilitation Division
cc: NIS Dharmendra Lilia, NIS Fei Chen and NIS Seth Mazze, NCSD