CLA-2-90:OT:RR:NC:N1:105
Jennifer Diaz
Diaz Trade Law
12700 Biscanye Boulevard, Suite 301
North Miami, FL 33181
RE: The tariff classification of parts of Educational Robot Kits from China, Taiwan and Singapore
Dear Ms. Diaz:
In your letter dated August 28, 2020, on behalf of your client, Robotzone, LLC, you requested a tariff classification ruling.
The products under consideration are five educational robot kit parts designed exclusively for use at educational robot competitions such as the First Tech Challenge (FTC). Junior High School and High School students from around the world compete in the program, which includes over 80,000 students competing amongst roughly 8,000 teams. After building their robots, students first compete at local and regional qualifiers. If the students pass, they would then move to the world qualifier. The parts help make up an educational demonstrative robot designed to accomplish a specific task discussed with the students prior to the FTC competitions. During the FTC, competing robots will be tested to ensure the students meet the parameters and the robots accomplish the predetermined task.
The goBilda Master FTC Kit is designed by Robotzone LLC for the FTC and is comprised of over 2,000 individual pieces. The first item below is part of the goBilda Master FTC Kit and can also be purchased separately. The remaining items are additional parts that can be purchased separately but work directly with the goBilda Master FTC Kit or similar kits.
The first item under consideration is the 1201 Series Quad Block Pattern Mount (SKU #1201-0043-0002), which features an aluminum block with distinct hole design patterns and is considered the staple of the build system. The mount allows for two structural components to be joined together at angles predetermined by the hole positions. The 1201 Series Quad Block Pattern Mount is sourced from China, Taiwan or Singapore.
The second item under consideration is the 1310 Series Hyper Hub (SKU #1310-0016-1006), which is an aluminum hub that transmission components such as gears, sprockets, pulleys and wheels can be fastened. The connections are made via screws or clamping mechanisms. By applying pressure on the shaft, the parts are able to rotate as one assembly. The 1310 Series Hyper Hub is produced in China.
The third item under consideration is the 1402 Series 2-Side 1-Post Clamping Mount (SKU #1402-0043-0006), which is an aluminum system of clamping mounts designed to precise diameters, allowing them to tighten around a shaft or tube when the screw that passes perpendicular to and through the slotted opening of the bore, is tightened. Threaded holes are located on planes other than that of the bore in order to fasten the mount to a larger structural element. The 1402 Series 2-Side 1-Post Clamping Mount is produced in China.
The fourth item under consideration is the 1602 Series 1-Side 2-Post Pillow Block (SKU #1602-0032-0006), which is an aluminum housing with a pre-installed radial bearing. The housing has holes to mount additional components to work with the bearing in a specific position. Typically, students will utilize different driving components such as gears and pulleys with the device. The item is produced in China.
The fifth item under consideration is the 3606 Series Mecanum Wheel Set (SKU #3213-3606-0001), which can allow the robot to move similar to other wheeled vehicles. When the Mecanum Wheels are rotated opposite of one another, it causes pressure on the rollers to spin the wheels and generate a sideways movement of the chassis. These wheels are mostly utilized on smooth surfaces. The Mecanum Wheel Set comes with two wheels and is produced in China.
All five parts are solely utilized for making robots for educational robot competitions such as the FTC. Accordingly, the parts are similar to the kits in ruling N269990 (dated November 20, 2015). In the ruling, CBP found that educational robots designed for use in the United States Foundation for Inspiration and Recognition of Science and Technology (U.S. FIRST®) robotic competition were classified in subheading 9023.00.0000, Harmonized Tariff Schedule of the United States (HTSUS).
In regards to the parts listed above, Note 2 to Chapter 90 states that:
Subject to rule 1 above, parts and accessories for machines, apparatus, instruments or articles of this chapter are to be classified according to the following rules: (a) Parts and accessories which are goods included in any of the headings of this chapter or of chapter 84, 85 or 91 (other than heading 8487, 8548 or 9033) are in all cases to be classified in their respective headings; (b) Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of heading 9010, 9013 or 9031) are to be classified with the machines, instruments or apparatus of that kind; (c) All other parts and accessories are to be classified in heading 9033. By application of Note 2(b) to Chapter 90, parts and accessories included in a heading of Chapter 90 must be classified in that heading. The 1201 Series Quad Block Pattern Mount, 1310 Series Hyper Hub, 1402 Series 2-Side 1-Post Clamping Mount, 1602 Series 1-Side 2-Post Pillow Block, and 3606 Series Mecanum Wheel Set, are all proprietary parts to the robot kits and are therefore classified as parts of demonstrational instruments in heading 9023, HTSUS.
The applicable subheading for the 1201 Series Quad Block Pattern Mount, 1310 Series Hyper Hub, 1402 Series 2-Side 1-Post Clamping Mount, 1602 Series 1-Side 2-Post Pillow Block, and 3606 Series Mecanum Wheel Set will be subheading 9023.00.0000, HTSUS, which provides for “Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses, and parts and accessories thereof.” The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9023.00.0000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9023.00.0000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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