The tariff classification of a pulse sensor/radio from Taiwan

NY K86163 June 9, 2004 CLA-2-90:RR:NC:N1:105 K86163 CATEGORY: Classification TARIFF NO.: 9029.20.4080 Mr. David S. Levy Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue 25th Floor New York, New York 10022-4877 RE: The tariff classification of a pulse sensor/radio from Taiwan Dear Mr. Levy: In your letters dated April 5 and May 18, 2004, for Casio, Inc., you requested a tariff classification ruling. Per the descriptive sheet for customers that you have now provided, this “Headphone Pulse Sensor” has “voice guidance” regarding the average, maximum and target pulse rate of the exerciser. It also displays the elapsed time on the display (worn behind the neck) and includes a digital FM radio which can be heard via the ear bud phones along with pulse information. It is powered by a single AAA battery. We agree that your item is a composite good described partly by HTS 8527, 9029, and 9102. The time display does not include either date or time of day. Harmonized System Explanatory Note B to 9029 states that that heading, which includes both tachometers and odometers, does cover “certain instruments which simultaneously record speed, mileage, time in motion and at a standstill, etc.” Tachometers must necessarily include a component capable of measuring the passage of time, and the time information here is relatively limited and difficult to access so we do not consider 9102 to equally merit consideration in providing the essential character of the complete item, noting HTS General Rule of Interpretation 3-c. We agree that the applicable subheading for your item will be 9029.20.4080, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” speedometers and tachometers. The rate of duty will be free. The sample is being returned to you in a separate mailing. 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 J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division