CLA-2-90:OT:RR:NC:N1:405
Anna Casillas
Sony Electronics Inc.
16530 Via Esprillo
San Diego, CA 92127
RE: The tariff classification of the Sony Smart-B Trainer from Malaysia
Dear Ms. Casillas:
In your letter dated May 14, 2015 you requested a tariff classification ruling.
The product in question is the Sony Smart-B Trainer, model SSE-BTR1. Based on the information provided, this is an all in one lightweight, waterproof, head-set style device equipped with running sensors and music playback capabilities. Geared towards runners of all fitness levels, this device automatically selects songs from its library matching tempos with the user’s heart rate. It also offers audio coaching for a variety of training programs. This device is used in conjunction with the Smart-B app.
This Sony Smart-B Trainer consists of a 16GB internal memory to record music files, a sound reproducing apparatus to play the stored music files, a Hi-Speed USB connector to charge its internal lithium-ion battery and receive music files from a computer, as well as a Bluetooth receiver and transmitter to transmit the data obtained by the activity performed by the user to a smart phone, allow the user to listen to music stored on a smart phone and make hands-free headset phone calls. In addition, this multi-function device incorporates six sensors: Heart Rate, GPS, Accelerometer, Gyroscope, Electronic Compass and Pressure (barometer) which are designed to measure variables such as heart rate, direction, distance, speed, elevation, etc. At the time of importation, the Sony Smart-B Trainer will be retail packed with standard ear buds, swimming ear buds, heart rate monitor adjustment covers, adjustment band, carrying pouch, start-up guide, information card and warranty card. This combination of goods will be considered a set for tariff classification purposes with the essential character imparted by the Sony Smart-B Trainer.
You feel that this merchandise should be properly classified in subheading 8519.81.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sound recording or reproducing apparatus: Other apparatus: Using magnetic, optical or semiconductor media: Other: Other. However, this office has determined that the Sony Smart B-Trainer has no principal function and cannot be classified in subheading 8519.81.4050, HTSUS.
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 and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. When composite goods consisting of different materials or made up of different components cannot be classified by reference to GRI 3(a), consideration is given to GRI 3(b) which covers in part composite goods. For purposes of this rule, Explanatory Note IX to GRI 3(b) provides that, “composite goods made up of different components shall be taken to mean not only those in which the components are attached to each other to form a practically inseparable whole but also those with separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts.”
The Sony Smart-B Trainer, model SSE-BTR1, is such a composite good. The device consists of components that are prima facie classifiable in different headings. These components are integrated and function together to provide feedback to the user. Under GRI 3(b), composite goods must be classified according to the material or component that imparts the article with its essential character. As no one component imparts the Sony Smart-B Trainer, model SSE-BTR1 with its essential character, the article cannot be classified pursuant to GRI 3(b). GRI 3(c) states that when goods cannot be classified by reference to GRI 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, among those headings which merit equal consideration, heading 9031, HTSUS, which provides for accelerometers, occurs last in numerical order.
The applicable subheading for the Sony Smart-B Trainer, model SSE-BTR1 will be 9031.80.8085, HTSUS, which provides for Measuring or 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 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 April [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division