CLA-2-91:OT:RR:NC:N1:113
Mr. Allan McCormick
La Crosse Technology Ltd.
2809 Losey Blvd. So.
La Crosse, WI 54601
RE: The tariff classification of the Wi-Fi Projection Alarm Clock from China
Dear Mr. McCormick:
In your letter dated August 13, 2018, you requested a tariff classification ruling. A sample of the Wi-Fi Projection Alarm Clock was submitted for our review.
The article under consideration is identified as the Wi-Fi Projection Alarm Clock, Model Number C82929 and Costco Model Number 1230466. The Wi-Fi Projection Alarm Clock incorporates a color opto-electronic LCD screen and Wi-Fi enabled features. You stated that the product is marketed as an alarm clock with additional features including the indoor temperature, projection functions and weather-related functions.
The Wi-Fi Projection Alarm Clock performs several separately identifiable functions including alarm clock functions, indoor temperature and humidity functions, projector functions and weather-related data transmission functions. The alarm clock functions include displaying the time of day, day of the week, calendar date, alarm, snooze button, nap timer, moon phase clock, Internet time and date, and remote alarm setting. Several of the alarm functions are available regardless of whether the user connects the product to Wi-Fi. The product displays the indoor temperature and humidity functions, which it collects using a built-in sensor. The Wi-Fi Projection Alarm Clock can project the time of day, alarm time, outdoor temperature, or information from any connected weather sensors onto the user’s wall or ceiling. If the product is connected to Wi-Fi, it can access from the Internet and display weather-related information including outdoor temperature, forecast icons, forecast temperature highs and lows, and data stream technology.
As indicated in your letter the Wi-Fi Projection Alarm Clock is a multiple-function product that is not described in full by a single heading of the Harmonized Tariff Schedule of the United States (HTSUS). The Wi-Fi Projection Alarm Clock features functions that are described in more than two headings of the HTSUS. The alarm clock functions are described by heading 9105, the indoor temperature and humidity functions are described by heading 9025, the projector function is described by heading 9008, and the weather related data transmission functions are described by heading 8517.
Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the components of the Wi-Fi Projection Alarm Clock in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.” In this case, we must determine whether the alarm clock functions, indoor temperature and humidity functions, projector functions or weather-related data transmission functions imparts the essential character to the article under consideration. It is the role of the constituent materials in relation to the use of the goods that imparts the essential character. In this instance, the product’s alarm clock functions predominate over the other functions, several of which require the user to be connected to Wi-Fi. We note that the alarm clock functions are displayed most predominately on the LCD screen and take up 75 percent of the display. Therefore, it is the opinion of this office that the alarm clock functions impart the essential character to the Wi-Fi Projection Alarm Clock. In accordance with GRI 3(b), the Wi-Fi projection Alarm Clock will be classified in heading 9105, HTSUS, which provides for other clocks.
The applicable subheading for the Wi-Fi Projection Alarm Clock, Model Number C82929 and Costco Model Number 1230466, will be 9105.11.40, HTSUS, which provides for other clocks; alarm clocks: electrically operated: with opto-electronic display only. The rate of duty will be 3.9 percent on the movement and case plus 5.3 percent on the battery.
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 Ann [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division