CLA-2-90:OT:RR:NC:N1:105
Margaret Panayiotou
Metro Customs Brokers
1 Lincoln Boulevard, Suite 202 Rouses Point, NY 12979
RE: The tariff classification of sensor and bralette kits from Canada
Dear Ms. Panayiotou:
In your letter dated April 16, 2024, on behalf of your client, Myant Medical Corp., you requested a tariff classification ruling.
The first item under consideration is described as the Skiin chest band starter kit, which is a chest band used to hold an electronic device to monitor heart rate, posture, sleep, activity, body temperature, steps, location, and breathing rate. The starter kit is sold as a complete set and includes a chest band, pod, charging dock, wall plug, USB charging cable, wash bag, and an instruction manual. The chest band is unisex, made of 69% nylon, 26% spandex, and 5% other material, and is of knitted construction. The sensors include 3 lead, 3 channel continual electrocardiogram (ECG), textile electrodes (for heart rate and related metrics), and an accelerometer (for activity monitoring including slip and fall detection). To view the data, the user will download the Skiin Connected Life App and connect via a smart device.
The second item under consideration is described as the Skiin S2 bralette kit, which is a set that includes a bra, a pod, charging dock, wall plug, USB charging cable, and a wash bag. The bra is stated to have sensors embedded in the fabric. The set has been designed to monitor a person’s heartrate, sleep, changes in body temperature, and breathing rate. The bra is knit and constructed of 95% nylon and 5% spandex. The bra is double-layered and feature a v-neckline, adjustable, elasticized shoulder straps, removeable foam cups, an adjustable back closure, and a wide elasticized bottom band with a small pocket in front center to hold the pod.
The third item under consideration is described as the Skiin electronic accessory kit, which is an electronic device to monitor heart rate, sleep, activity, body temperature, and breathing rate. The accessory kit is sold as a complete set and includes the pod, charging dock, wall plug, and USB charging cable. The device provides the same information and works identically to item one and two but does not include a strap or wearable bra.
General Rule of Interpretation (GRI) 1, of the Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. The first and third article consist of at least two different articles that are, prima facie, classifiable in different subheadings. The pod contains a heart rate monitor of heading 9029, HTSUS, and an accelerometer of heading 9031, HTSUS. Since we believe both items to be of equal importance, the pod is classified in heading 9031, HTSUS, which is the heading that appears last in the tariff. The charging dock, wall plug and USB charging cable are all classified in Chapter 85. The set consists of articles put up together to carry out a specific activity (i.e., monitoring health functions). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the good in question is within the term “goods put up in sets for retail sale.” GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to 3(a), are to be classified as if they consisted of the component which gives them their essential character. It is the opinion of this office that the essential character of the Skiin chest band starter kit and Skiin electronic accessory kit is imparted by the pod.
Section XI Note 15, HTSUS, states that garments, incorporating chemical, mechanical or electronic components for additional functionality, whether incorporated as built-in components or within the fiber or fabric, are classified in their respective headings in Section XI provided that they retain the essential character of the goods of this section. Accordingly, the applicable subheading for the Skiin S2 bralette kit will be subheading 6212.10.9020, HTSUS, which provides for “Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: Brassieres: Other: Other: Of man-made fibers.” The general rate of duty will be 16.9 percent ad valorem.
The applicable subheading for the Skiin chest band starter kit and Skiin electronic accessory kit will be 9031.80.8085, HTSUS, which provides for “Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof: Other instruments, appliances and machines: Other: Other.” The general rate of duty will be free.
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 Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division