CLA-2-90:OT:RR:NC:N1:105
John Hanson
MBC Brokers Inc.
13823 Judah Avenue
Hawthorne, CA 90250
RE: The tariff classification of the Plus Bionics POD from China
Dear Mr. Hanson:
In your letter dated June 2, 2020, on behalf of your client Tareq Risheq, you requested a tariff classification ruling.
The product under consideration is identified as the Plus Bionics POD. The Plus Bionics POD is a composite machine that has several features including facial recognition, temperature reading, disinfection, an LCD display and alarms for high temperature readings. When entering the unit, the user will place their face in front of the facial recognition camera, which identifies the user and displays their information on the LCD display. The device will then use a thermal imaging camera to provide an accurate temperature reading of the user. If the body temperature exceeds the standard, a voice alarm will be given. The temperature results are also displayed on the integrated LCD display. The user then proceeds to the disinfecting booth. The Plus Bionics POD utilizes an ultrasonic atomizer and fan to create a disinfecting fog that disinfects the user. An indicator light will go on when the disinfecting is initiated and will go off when the disinfecting is complete. Finally, the user opens the curtain and steps out of the booth.
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 Plus Bionics POD is 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 9027.
In your request, you suggest that the correct classification for the subject Plus Bionics POD is under subheading 8543.70.99, HTSUS. We disagree. The terms of heading 8543, HTSUS, cover electrical items with an individual function that are not covered elsewhere in the tariff. We agree that some of the functions displayed by the subject device would possibly be included. However, classification is governed, in this case, by GRI 3(c) and will be determined by the heading that falls last in numerical order. As functions that merit equal consideration fall after heading 8543, HTSUS, classification therein is not appropriate.
The applicable subheading for the Plus Bionics POD will be 9027.50.4020, HTSUS, which provides for “Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes; parts and accessories thereof: Other instruments and apparatus using optical radiations (ultraviolet, visible, infrared): Other: Electrical: Thermal analysis instruments and apparatus.” The general rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9027.50.4020, 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., 9903.88.01, in addition to subheading 9027.50.4020, 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