CLA-2-85:OT:RR:NC:N1:108
Mr. Ralph Natale
American Shipping Company Inc.
250 Moonachie Road
Moonachie, NJ 07074
RE: The tariff classification of a cyclocomputer and a pedaling monitor sensor from Japan
Dear Mr. Natale:
In your letter dated December 10, 2012, on behalf of Pioneer Electronics (USA) Inc., you requested a tariff classification ruling.
The first item at issue is the SGX-CA900 Athlete Cyclocomputer which is imported with a USB cable (for power charging and data transfer) and a handlebar bracket. This device, which can be firmly mounted onto the handlebar of a bicycle, incorporates a high-resolution 2.2-inch color LCD touchscreen, a rechargeable Li-ion battery, a GPS, a barometer, a thermometer, a cadence/speed sensor (optional), a clock, and an ANT+module to pair it with industry standard ANT+sensors, such as bicycle power meters. The built-in GPS is used for tracking and positioning to allow the cyclist to fully focus on his performance. In addition, the GPS will provide the rider with real-time distance traveled in kilometers or miles on the LCD screen.
This device is considered to be a composite good, with its essential character imparted by the GPS apparatus. Moreover, this merchandise, which is imported with a quick start guide as well as the above-stated components in a retail-packed condition, is considered a set for tariff classification purposes, with the essential character being imparted by the cycle computer device.
The applicable subheading for the SGX-CA900 Athlete Cyclocomputer will be 8526.91.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Radar apparatus, radio navigational aid apparatus and radio remote control apparatus: Other: Radio navigational aid apparatus. The rate of duty will be Free.
The second item, which is indicated to be imported and sold separately from the cyclocomputer, is the SGY-PM900 Pedaling Monitor Sensor for usage with a bicycle. Based on the submitted information, this device is stated to include “strain sensors for attachment on each crank arm” and a wireless transmitter (for attachment to the crank) to send its measurements of “the pedaling force of each angle” to the cyclocomputer, which will display and/or use that information in its analyses.
The Harmonized System General Explanatory Note IV to Chapter 90, HTSUS, indicates that a telemetry device which includes the measuring device is classified in the heading of the measuring device; and the Harmonized System General Explanatory Notes I-A 29 and 30 to heading 9031, HTSUS, indicate that devices that measure stress, strain and/or force are classified in that heading. Further, the SGY-PM900 is clearly not an “optical appliance” as defined by Chapter 90, HTSUS, Additional U.S. Note 3.
The applicable subheading for the SGY-PM900 Pedaling Monitor Sensor will be 9031.80.8085, 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.
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 Lisa Cariello at (646) 733-3014.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division