The tariff classification of the Smart Cat Litter Box from Japan

N309682 March 9, 2020 CLA-2-90:OT:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9031.80.8085 Ellen A. Dilapi Sumitomo Corporation of Americas 1979 Marcus Avenue Lake Success, New York 11042 RE: The tariff classification of the Smart Cat Litter Box from Japan Dear Ms. Dilapi: In your letter dated February 10, 2010, you requested a tariff classification ruling. The item under consideration is referred to as the Smart Cat Litter Box, which is a composite good that consists of a urine tray, body, drain board, top cover, sensor plate (containing load cells and a camera), spiral tube and AC adapter. The body measures 428mm (width) x 561mm (depth) x 300 mm (height). The product weighs approximately 3.4kg. The litter box utilizes the camera for facial recognition to determine which cat is entering the litter box in a multi-cat home. The device also utilizes four load cells (weight sensors), which determine the weight of the cat, the cat’s urine and the cat’s feces. The load cells provide the information to the APP, which charts the data in grams or pounds. The user accesses the APP to view the charts and consequently monitor the health status of the cats. The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (“GRIs”), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs will be applied, in the order of their appearance. 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, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. In this instance, the Smart Cat Litter Box is a composite good made up of different components. In accordance with GRI 3(b), we find that the load cell (weight sensor) imparts the essential character of the Smart Cat Litter Box, as the article’s principal function is to detect the cat’s weight, feces, and urine, and that data is used to analyze the animal’s health. Additionally, with the sole exception of the camera, the value of the weight sensor far outweighs the value of the article’s other components. The Explanatory Notes (EN) to the Harmonized Tariff System, which provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level, provide a definition of load cells of heading 9031 that describes the subject article’s weight sensor. The EN to heading 90.31(A)(30) specifically include “load cells which convert changes in applied force (including weight) into proportional changes in voltage. These changes in voltage are generally detected by instruments for measuring, controlling, weighing, etc., and are expressed in the desired units.” The load cells (weight sensors) in the Smart Cat Litter Box allow the cat, urine and feces weights to be charted by the APP. The applicable subheading for the Smart Cat Litter Box 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 on the World Wide Web at https://hts.usitc.gov/current. 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 Jason Christie at Jason.M.Christie@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division