Postu-Mind; Breathing Trainer; GRI 3(b); EN 85.31; 6307; EN63.07

HQ 951233 April 16, 1992 CLA-2 CO:R:C:M 951233 LTO CATEGORY: Classification TARIFF NO.: 8531.80.00 Mr. Ralph L. Garcia 227 Turner Road Newnan, Georgia 30263 RE: Postu-Mind; Breathing Trainer; GRI 3(b); EN 85.31; 6307; EN 63.07 Dear Mr. Garcia: This is in response to your letter of February 12, 1992 requesting the classification of the Postu-Mind and the Breathing Trainer under the Harmonized Tariff Schedule of the United States (HTSUS). Your letter was referred to this office for a response. FACTS: The articles in question are the Postu-Mind and the Breathing Trainer, which will be imported from Poland. The Postu-Mind is a lightweight textile strap designed to be worn over the shoulders and across the upper back. In the center of the strap, there is a small electronic circuit board, pressure sensor and receptacle for two (watch-type) batteries. You stated that the product is intended to be used by people for posture attention. Once in place, if the user slouches or pulls their shoulders forward, the sensor in the circuit board emanates a low level beeping tone. The Breathing Trainer is a lightweight textile strap designed to be worn around the abdomen. The strap contains a small electronic circuit board, pressure sensor and receptacle for two (watch-type) batteries. You stated that the product is intended to be used by people who want to learn better breathing control for singing. When the user is breathing properly (from the diaphragm), the sensor on the electronic circuit board emanates a low level beeping tone indicating proper breathing control. - 2 - ISSUE: Whether the Postu-Mind and the Breathing Trainer are classifiable as electric signaling apparatus under Heading 8531, HTSUS, or as made up textile articles under Heading 6307, HTSUS. LAW AND ANALYSIS: The General Rules of Interpretation (GRI's) to the HTSUS govern the classification of goods in the tariff schedule. GRI 1 states in pertinent part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ." The Postu-Mind and the Breathing Trainer consist of a lightweight strap, a small electronic circuit board, a pressure sensor and a receptacle for two (watch-type) batteries. Both are used for their ability to signal the user by emitting a low level beeper tone. The Postu-Mind "beeps" when the user slouches or pulls their shoulders forward. The Breathing Trainer "beeps" when the user is breathing from the diaphragm. Heading 8531, HTSUS, provides for "[e]lectric sound or visual signaling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530." Headings 8512 and 8530, HTSUS, describe electrical signalling equipment of a kind used for cycles, motor vehicles, or safety and traffic control equipment, and are, therefore, inapplicable. The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the Customs Co-operation Council's official interpretation of the Harmonized System. While not legally binding, they provide a commentary on the scope of each heading of the Harmonized System, and are thus useful in ascertaining classification under the System. EN 85.31, pg. 1381, states that Heading 8531, HTSUS, "covers all electrical apparatus used for signalling purposes, whether using sound for the transmission of the signal (bells, buzzers, hooters, etc.) or using visual indication . . ., and whether operated by hand (e.g., door bells) or automatically (e.g., burglar alarms)." The function of both the Postu-Mind and the Breathing Trainer is to signal the user by emitting a low level beeping tone when either the user slouches, pulls their shoulders forward, or breathes properly. As such, the signaling devices (the circuit board, pressure sensor and battery receptacle) contained in the articles in question are prima facie classifiable under Heading 8531, HTSUS. - 3 - The straps for both the Postu-Mind and the Breathing Trainer are prima facie classifiable under Heading 6307, HTSUS, which provides for "[o]ther made up articles, including dress patterns." EN 63.07, pg. 867, states that this heading "covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature [emphasis in original]." GRI 3(b) states that "[w]hen, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows [emphasis in original]:" [C]omposite goods consisting of different materials or made up of different components . . . which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. It is our opinion that the signaling device is the component which provides the Postu-Mind and the Breathing Trainer with their essential character. Thus, the articles in question are classifiable under Heading 8531, HTSUS, specifically under subheading 8531.80.00, HTSUS, which describes other electric sound signaling apparatus. HOLDING: The Postu-Mind and the Breathing Trainer are properly classifiable under subheading 8531.80.00, HTSUS, which provides for "[e]lectric sound or visual signaling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), . . . [o]ther apparatus." The corresponding rate of duty for articles of this subheading is 2.7% ad valorem. However, because Poland is a designated beneficiary developing country, the rate of duty is free if the regulations for the Generalized System of Preferences are met. Sincerely, John Durant, Director Commercial Rulings Division