CLA-2-90:OT:RR:NC:N1:105
Gregory Harris
V. Alexander & Co., Inc.
22 Century Blvd, Suite 510
Nashville, TN 37214
RE: The tariff classification of the MX8 and MX4 Temperature Screening Devices from China
Dear Mr. Harris:
In your letter dated October 20, 2020, on behalf of Health Tech Distributors, LLC, you requested a tariff classification ruling.
The first item under consideration is identified as the MX8 Temperature Screening Device, which is a composite machine that consists of an infrared thermometer connected to a programmable 8-inch LCD touch screen. The device encompasses a wide motion camera for facial recognition and mask detection. The temperature reading is displayed on the LCD screen and will alert the user if their temperature is above the predetermined threshold. The device will also recognize if the user is wearing a mask and will alert the user if no mask is detected. If specifically programmed, the MX8 can provide entry into the building for registered employees, staff, or students and also store information related to attendance.
The second item under consideration is identified as the MX4 Temperature Screening device, which is a composite machine that consists of an infrared thermometer connected to a programmable 21.5-inch LCD touch screen. The device encompasses a wide angle, 720P HD imaging camera for facial recognition and mask detection, and an automatic hand sanitizing dispenser. The dispenser will place a preset amount of hand sanitizer (foam, gel or liquid) in a user’s hand when placed in front of the infrared sensor. The temperature reading is displayed on the LCD screen and will alert the user if the temperature is above a predetermined threshold. The device will also recognize if the user is wearing a mask and will alert the user if no mask is detected. If specifically programmed, the MX4 can provide entry into the building for registered employees, staff, or students and also store information related to attendance. The MX4 can be set to display simple messages or advertisements on the 21.5-inch LCD screen.
General Rule of Interpretation (GRI) 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, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3. GRI 3(a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings refers to only part of the machine then those headings are to be regarded as equally specific in relation to the function of the machine. As per Note 3 to Section XVI, composite machines consisting of two or more machines fitted together or 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 which performs the principal function. In this instance, principal function cannot be determined. According to General Explanatory Note (VI) to Section XVI, titled “Multi-Function Machines and Composite Machines”, when it is not possible to determine the principal function of the machine as provided for in Note 3 to Section XVI, and when the context does not otherwise require, it is necessary to apply GRI 3(c). Thus, the MX8 and MX4 Temperature Screening Devices are classifiable in the subheading, which occurs last in numerical order among those which equally merit consideration. In this instance, the temperature reading component falls within heading 9025.
The applicable subheading for the MX8 and MX4 Temperature Screening Devices will be 9025.19.8010, HTSUS, which provides for “Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments; parts and accessories thereof: Thermometers and pyrometers, not combined with other instruments: Other: Other: Clinical: Infrared thermometers of a kind described in statistical note 2 of this chapter.” The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9025.19.8010, 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., 9903.88.02, in addition to subheading 9025.19.8010, 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 on the World Wide Web at https://hts.usitc.gov/current.
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 Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division