CLA-2-90:OT:RR:NC:4:405
Mr. Pat Mckeldin
Under Armour®
1020 Hull Street
Baltimore, MD 21230
RE: The tariff classification of a Performance Measurement System from China
Dear Mr. Mckeldin:
In your letter dated April 1, 2013, you requested a tariff classification ruling. Several samples were provided to this office and are being returned.
Per your samples, user manual, and additional documentation that was provided, the import consists primarily of a module which measures the accelerations and the heartbeats of the user. It is held to the user via a chest strap, i.e., a plastic docking piece which is attached to a textile strap that goes around the user’s chest. The measurements from the module are transmitted by radio either to an Under Armour® watch or to an Ipad or similar device which has the appropriate Under Armour® app. The watch can also be used to receive, calculate and display information from measurement modules made by other makers. The calculation of major features, such as “Will Power,” i.e., a measure of the user’s exertion, requires the user’s current heartbeat and motion/acceleration information transmitted by the module as well as information previously input by the user, such as weight and maximum desired heart rate.
You refer to it as a watch, and it does have the general appearance of a wristwatch with an unusually large display area, about 1.5 inches in diameter. It can display the time of day and elapsed time, but it is not an “atomic clock” which can receive time corrections periodically via long distance radio. Moreover, the user can more importantly set it to display “Will Power,” etc.
The applicable subheading for the module with chest strap sold together and the module as a separate unit will be 9031.80.8085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other" Measuring or checking instruments, appliances and machines, not specified or included elsewhere in HTSUS Chapter 90. The rate of duty will be 1.7 percent ad valorem.
The applicable subheading for the chest strap as a separate unit will be 9031.90.9095, HTSUS, which provides for "other" parts and accessories of non-"optical" measuring or checking instruments, appliances, and machines, not specified or included elsewhere in Chapter 90. The rate of duty will be 1.7 percent ad valorem.
The applicable subheading for the watch as a separate unit will be 9033.00.0000, HTSUS, which provides for Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of chapter 90. The rate of duty will be 4.4 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 on World Wide Web at http://www.usitc.gov/tata/hts/.
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 J. Sheridan at (646) 733-3012.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division