CLA-2-84:OT:RR:NC:N1:105
George Tuttle
Tuttle Law
1100 Larkspur Landing Circle Suite 385
Larkspur, CA 94939
RE: The tariff classification of the Inpond 200 from China
Dear Mr. Tuttle:
In your letter dated August 8, 2019, on behalf of your client, Pennington Aquagardens, you requested a tariff classification ruling.
The Inpond 200 5-In-1 (Item #100523828) is an article consisting of a pump, filtration system and LED spotlight. The pump consists of a centrifugal pump that incorporates a magnetic drive motor. The pump operates at less than 0.1 Kilowatts and has a flow rate of 192 gal/hr. max. The multi-stage filtration system consists of mechanical and biological filter, polymer wool cartridge and UV clarifier light. The UV clarifier light (UVC) refers to ultraviolet light with wavelengths between 200 and 280 nanometers. Light in this wavelength is used for disinfecting water and destroying harmful microorganisms in the pond or aquarium. The unit is approximately 7.9 inches tall.
In your letter, you suggest that the Inpond 200 be classified under 8413.70.2004, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Pumps for liquids, whether or not fitted with a measuring device; liquid elevators; Other centrifugal pumps; Other; Submersible pumps. We disagree. No one heading in the tariff schedule covers these components in combination; as such General Rule of Interpretation (GRI) 1 cannot be used as a basis for classification.
The Inpond 200 is considered to be a composite good within the meaning of GRI 3. Goods classifiable under GRI 3(b) shall be classified as if they consisted of material or a component which gives them their essential character. The Explanatory Note to the HTSUS, GRI 3 (b) (VIII), states that the factors which determine essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. Inasmuch as no essential character can be determined for the instant item, GRI 3(b) does not apply. GRI 3(c) states that when the essential character of a composite good cannot be determined, classification is based on the heading that occurs last in numerical order among those which equally merit consideration. It is the opinion of this office that the pump in heading 8413, HTSUS, merits equal consideration to the filter in heading 8421, HTSUS.
In accordance with GRI 3(c), the applicable subheading for the Inpond 200 will be 8421.21.0000, HTSUS, which provides for “centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Filtering or purifying machinery and apparatus for liquids: For filtering or purifying water.” The rate of duty will be free.
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). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). 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 8421.21.0000, 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., 9903.88.01, in addition to subheading 8421.21.0000, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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