CLA-2-91:OT:RR:NC:N1:113
Mr. Jason Combs
C J International Inc.
4646 West Jefferson Blvd., Suite 260
Fort Wayne, Indiana 46804
RE: The tariff classification of the housing, buttons and bezel for the Masimo W1 Health Tracking Watch from China
Dear Mr. Combs:
In your letter dated November 7, 2022, on behalf of your client Connor Corporation, you requested a tariff classification ruling on the housing, buttons and bezel for the Masimo W1 Health Tracking Watch (Masimo W1). Product descriptions were provided for our review.
The three parts of the Masimo W1 Health Tracking Watch under consideration are identified as the housing (Part # 303886), two buttons (Part # 303887), and the bezel (Part # 303888). The housing is made of aluminum that has been machined and anodized. The housing holds the workings of the Masimo W1 Health Tracking Watch. You stated that “The round opening of the housing is where the sensors will take readings from the wearer. The rectangle portion of the housing is where the screen will display the data to the wearer.”
The buttons for the watch are made of aluminum that has been machined and anodized. You stated the Masimo W1 Health Tracking Watch “will have two buttons that attach to the housing and are how the wearer interfaces with the unit to change settings, view various types of data, etc.”
The bezel of the watch is made of stainless steel that has a physical vapor deposition (PVD) coating. You stated that “The bezel attaches to the Masimo W1 in front of the display screen and serves as protection for and helps retain the display screen.”
You suggested classification for the housing, two buttons and bezel of the Masimo W1 Health Tracking Watch in Chapter 85, Harmonized Tariff Schedule of the United States, HTSUS, which provides for “Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles.” The items concerned are used with a device that is a composite good consisting of several components that are prima facie classifiable in different headings. The parts at issue do not assist the transceiver component within this device, they cannot be said to be an indispensable part of the transceiver. Instead, they appear to be parts commonly found to be used with another component of this device. Please see the reasoning found in HQ H270725 and HQ H276954. As such, classification within Chapter 85 would be inapplicable.
Chapter 91 covers “Clocks and watches and parts thereof.” Heading 9114, HTSUS, provides for
“Other clock or watch parts” and includes metal pieces that are recognizable as clock or watch parts. We note that the Masimo W1 Health Tracking Watch functions as a watch to keep time, comes in the form of a wrist watch and is worn by the user in the same manner as a traditional watch. The housing for the Masimo W1 holds the workings of the watch, the buttons change settings to view various types of data, and the bezel serves as protection for the display screen. Therefore, the housing, buttons and bezel of the Masimo W1 Health Tracking Watch perform the same functions as the housing, buttons and bezel of a conventional watch. Although the Masimo W1 performs functions in addition to keeping time, the housing, buttons and bezel themselves do not perform any of these functions. Rather, they serve solely to hold the workings, change settings, and protect the display screen, and are not different from any other housing, buttons and bezel for a watch. Therefore, we find that the housing, buttons, and bezel of the Masimo W1 Health Tracking Watch are classifiable in heading 9114, HTSUS, which provides for other watch parts.
The applicable subheading for the housing (Part # 303886), the two buttons (Part # 303887), and the bezel (Part # 303888) for the Masimo W1 Health Tracking Watch will be 9114.90.4000, HTSUS, which provides for “Other clock or watch parts: other: other: for watches.” The rate of duty will be 8.8 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 at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9114.90.40, 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 9114.90.40, 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.
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 Taub at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division