CLA-2-39:OT:RR:NC:N4:415
Ms. Catherine L. Spencer
Freight Expediters
6920 Engle Road, Suite II
Middleburg Heights, OH 44130
RE: The tariff classification for the plastic Mavic Pro Drone Propeller Guard from China.
Dear Ms. Spencer:
In your letter dated September 12, 2017, you requested a tariff classification ruling on behalf of International Products Sourcing Group.
The item under consideration has been identified as a “Mavic Propeller Guard” for drones. In your request, you state that the propeller guard is used to cover and protect the “Mavic Pro Drone” propellers and to ensure flight safety and protection from spinning propellers. The propeller guards are made of plastic and designed to be mounted directly on the propellers to protect the blade from making contact with branches or other objects that could become entangled in the blade causing blade destruction and or injury to humans or animals. They are packaged and sold separately from the drone unit.
In your request, you suggest classification of these propeller guards in 8803.90.90, Harmonized Tariff Schedule of the United States, which provides for “Parts of goods of heading 8801 or 8802: Other: Other.” We disagree.
In your request, you additionally state that these propeller guards are “marketed as an accessory” and that “…the propeller guards aren't necessary for experienced pilots, but they are helpful for new pilots….” There is no “accessory” provision to 8803 HTSUS, only a “parts” provision, which CBP defines as, “A “part” of an article that is an integral, constituent, or component part, without which the article to which it is to be joined could not function as such article.”
Because these guards are not required for the operation of the Mavic Pro Drone, and only enhance its use, classification in subheading 8803 is excluded.
The applicable subheading will be 3926.90.9996, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other articles of plastics…: other: other…other.” The duty rate will be 5.3 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 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division