CLA-2-85:OT:RR:NC:N2:212
Misty Gibbins
Pacific Customs Brokers Inc.
1400 A Street Blaine, WA 98230
RE: The tariff classification of a hydrogen breathing machine from China
Dear Ms. Gibbins:
In your letter dated April 10, 2024, you requested a tariff classification ruling on behalf of your client, Natural Wellness Now Health Products Inc.
The merchandise under consideration is described as a Hydrogen Generating Inhaler Machine, which is comprised of an electrolysis unit with a plastic hose and breathing mask attached. Within the electrolysis unit there is a water reservoir and two platinum-coated titanium electrodes that act as an anode and cathode. The electrodes are separated by what you refer to as a proton-exchange membrane. Further, the device has an interactive display that allows the user to select duration and concentration of the breathing experience.
The subject device is used to create hydrogen gas for the user to inhale that you state has a variety of health and performance benefits. This is accomplished via an electrolytic process through which electricity is passed between the two electrodes within the water causing the molecules of the water to deconstruct into hydrogen and oxygen. This created gas mixture is then sent through the hose to the mask, which will be worn by the user.
In your letter, you suggest the applicable subheading for the Hydrogen Generating Inhaler Machine to be 9020.00.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters; parts and accessories thereof: Other breathing appliances and gas masks. We disagree.
The breathing appliances and gas masks of this heading are designed to assist the user with breathing clean air, such as oxygen rich air in an otherwise oxygen lacking environment or filtering out contaminates from dirty or hazardous environments. The Hydrogen Generating Inhaler Machine is predominately used to generate hydrogen by use of a water electrolysis process and then the user can breathe in the hydrogen rich air. Therefore, heading 9020 is excluded from consideration and Section XVI Note 1(m) is not applicable.
The applicable subheading for the Hydrogen Generating Inhaler Machine will be 8543.30.9080, HTSUS, which provides for Electrical machines an apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Machines and apparatus for electroplating, electrolysis, or electrophoresis: Other: Other. The general rate of duty will be 2.6% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8543.30.9080, 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., 9903.88.01, in addition to subheading 8543.30.9080, 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, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at the following addresses:
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions
https://www.cbp.gov/trade/remedies/301-certain-products-china
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/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 Luke LePage at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division