CLA-2-91:OT:RR:NC:N1:113
Mrs. Michelle R. McKenzie
Plastic Research and Development
5724 Highway 280 East Birmingham, AL 35242
RE: The tariff classification of the Universal Digital Timer from China
Dear Mrs. McKenzie:
In your letter dated May 30, 2023, you requested a tariff classification ruling on a digital timer. Photographs, instructions, and marketing materials were submitted for our review.
The product under consideration is identified as the Moultrie Universal Digital Timer (UDT) II, Model MFA-13461, for an animal feeder kit. The subject timer will replace old and non-working digital feeder timers used with 6-volt and 12-volt feeders. You indicated that the UDT has a microprocessor inside the timer to count the time. The microprocessor is located on the timer circuit board. Based on the information provided to our office, the timer circuit board is considered to be a clock or watch movement in that the circuit board determines intervals of time. The UDT has the ability to program up to 10 feed times per day, each running from one to sixty seconds in duration. The digital timer is enclosed in a sealed plastic housing to protect it from the elements. The UDT is fully assembled at the time of import and will be imported separately from the animal feeder kit. You stated that after the timer is sold “the customer must attach the timer to the motor on the feeder kit. The timer is attached to a feeder kit to throw the feed out at certain times during a day. The feeder kit is intended to be used on farms, forests, or home use. The cost of the timer is $5.70.”
In your original submission, you suggested that the digital timer should be classified as a part of an animal feeder. While certain parts of animal feeders are classified in Heading 8436, Harmonized Tariff Schedule of the United States (HTSUS), Section XVI Note 1(n) excludes “clocks, watches or other articles of Chapter 91”. Therefore, classification of the digital timer within Chapter 84, which falls under Section XVI, is inapplicable.
The applicable subheading for the Moultrie Universal Digital Timer II, Model MFA-13461, will be 9107.00.8000, HTSUS, which provides for time switches with clock or watch movement or with synchronous motor: valued over $5 each. The rate of duty will be 45 cents each plus 6.4 percent ad valorem plus 2.5 cents per jewel.
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 9107.00.80, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9107.00.80, 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 and Border Protection 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, please contact National Import Specialist Ann Taub at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division