CLA-2-85:OT:RR:NC:N2:220
Dean Sweat
Young Living Essential Oils
3125 Executive Parkway
Lehi, UT 84043
RE: The tariff classification of ultrasonic diffusers from China
Dear Mr. Sweat:
In your letter dated March 28, 2019 you requested a tariff classification ruling.
There are five items under consideration, referred to as ultrasonic diffusers, which you identify as the Dew Drop Diffuser, Item #5330, the Aria Ultrasonic Diffuser, Item #4524, the Desert Mist Ultrasonic Diffuser, Item #21558, the Lantern Diffuser, Item #23700, and the Rainstone Diffuser, Item #5331. Each of the subject diffusers utilize an ultrasonic plate which transfers a mixture of essential oils and water into an airborne micro particle mist, thereby dispersing the liquid into the air. The diffusers are self-contained in an enclosure and are designed to be placed on a table to provide the area with mist and ambiance effects, such as LED lights or audio playback. We would note that the subject diffusers do not contain a fan or an electrically heated element.
The first diffuser under consideration is the Dew Drop Diffuser which functions as a humidifier, atomizer, and an aroma diffuser. In addition to its ultrasonic misting function, the Dew Drop Diffuser incorporates 11 LED lighting options for ambiance.
The second diffuser under consideration is the Aria Ultrasonic Diffuser which functions as a humidifier, atomizer, and aroma diffuser while also providing built-in speakers for prerecorded sound effects or to connect a user’s personal music device for audio playback. The Aria Ultrasonic Diffuser includes a handheld remote control and LED lighting features for ambiance.
The third diffuser under consideration is the Desert Mist Ultrasonic Diffuser which functions as a humidifier, atomizer, and aroma diffuser. In addition to its ultrasonic misting function the Desert Mist Ultrasonic Diffuser incorporates 10 LED lighting options for ambiance. The item has a candle like flicker mode.
The fourth diffuser under consideration is the Lantern Diffuser which functions as a humidifier, atomizer, and aroma diffuser. In addition to its ultrasonic misting function the Lantern Diffuser incorporates 11 LED lighting options for ambiance. The item has a lantern design with metal and glass.
The fifth diffuser under consideration is the Rainstone Diffuser which functions as a humidifier, atomizer, and aroma diffuser. In addition to its ultrasonic misting function the Rainstone Diffuser includes a handheld remote control and incorporates five LED lighting features for ambiance.
Each of the subject ultrasonic diffusers are considered composite machines that perform a misting function, a lighting function, and with regard to the Aria Ultrasonic Diffuser, an audio function. As Section 16 Note 3 of the Harmonized Tariff Schedule of the United States (HTSUS) instructs, where a composite machine performs two or more functions it is to be classified in accordance with its principal function. We are of the opinion that the principal function of the subject ultrasonic diffusers is the ultrasonic misting function.
The applicable subheading for the Dew Drop Diffuser, Item #5330, the Aria Ultrasonic Diffuser, Item #4524, the Desert Mist Ultrasonic Diffuser, Item #21558, the Lantern Diffuser, Item #23700, and the Rainstone Diffuser, Item #5331 will be 8543.70.9960, HTSUS, which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; Other machines and apparatus; …Other”. The rate of duty will be 2.6 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 8543.70.9960, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 8543.70.9960, HTSUS, listed above.
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 Karl Moosbrugger at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division