CLA-2-90:OT:RR:NC:N1:105
Deborah Stern Sandler, Travis & Rosenberg, P.A. 5835 Waterford District Drive, Suite 200 Miami, FL 33126
RE: The tariff classification of the Samsung Galaxy Smart Ring from Korea
Dear Ms. Stern:
In your letter dated June 3, 2024, on behalf of your client, Samsung Electronics America, Inc., you requested a tariff classification ruling.
The item under consideration is described as the Samsung Galaxy Smart Ring (referred to herein as the “Ring”), which is a ring-shaped, Bluetooth-enabled, wearable smart device for tracking and monitoring health, fitness, and sleep-related information. The device measures and analyzes comprehensive biological data including heart rate and oxygen saturation using a Photoplethysmography ‘PPG’ Sensor, and menstrual cycle and skin temperature (using a temperature sensor). It also detects vibration, inclination, and movement to measure steps and sleep monitoring (using an accelerometer) of the user when wearing the Ring. As the device does not incorporate a display, the acquired data points are viewed in the Samsung Health application on a paired device, e.g., smartphone or tablet, when connected through the Galaxy Wearable App. The paired device also receives location information from the Ring through the ‘Map’ app, however, it is not able to actively receive notifications or other data from the paired device.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRI’s). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings and any relevant section or chapter notes. In the event the articles cannot be classified solely on the basis of GRI 1, GRI’s 2 through 6 may be applied in order, as appropriate. The Explanatory Notes to the HTSUS, while not legally binding, may also be consulted to aid in classification. As the Ring does more than keep count of heart rate, steps taken, oxygen saturation, etc., the device would not be classified, by operation of GRI 1, as counting devices of heading 9029, HTSUS, nor as a communication device of heading 8517 HTSUS. The Ring is considered to be a composite good within the meaning of GRI 3. Goods classifiable under GRI 3(b) shall be classified as if they consisted of material or a component which gives them their essential character. The Explanatory Note to GRI 3(b)(VIII), states that the factors which determine essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. GRI 3(c) states that when the essential character of a composite good cannot be determined, classification is based on the heading that occurs last in numerical order among those which equally merit consideration. Inasmuch as no one component imparts the essential character to the subject composite item, GRI 3(b) does not apply. It is the opinion of this office that the communication ability in heading 8517, HTSUS, and tracking of the heart rate and steps in heading 9029, HTSUS, merits equal consideration to the accelerometer in heading 9031, HTSUS. Therefore, classification will be determined based on the competing heading that occurs last in numerical order. GRI 3(c) noted. Accordingly, as you suggest in your letter, the applicable subheading for the Samsung Galaxy Smart Ring will be 9031.80.8085, HTSUS, which provides for “Measuring and checking instruments, appliances and machines, not specified or included elsewhere in this chapter, profile projectors; parts and accessories thereof: Other instruments, appliances and machines: Other: Other.” The rate of duty will be free.
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/.
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 and Border Protection 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, please contact National Import Specialist Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division