H319100

H319100 August 26, 2025 OT:RR:CTF:EMAIN H319100 LCB/PF CATEGORY: Classification TARIFF NOs.: 8517.62.00; 8518.21.00; 8518.22.00; 9903.88.15 Center Director Electronics Center of Excellence & Expertise U.S. Customs and Border Protection 301 East Ocean Blvd., Ste. 900 Long Beach, CA 90802 Attn: Michael Stevens, Supervisory Import Specialist Re: Application for Further Review of Protest No. 3802-20-104253; Tariff classification and applicability of Section 301 trade remedies to smart speakers and smart displays from China Dear Center Director: The following is our decision regarding the Application for Further Review (AFR) of Protest No. 3802-20-104253 timely filed on behalf of Google, LLC (Protestant). The Protest pertains to the tariff classification of the “Google Home Mini,” “Nest Mini (2nd Gen),” “Google Home,” “Google Home Max (collectively, smart speakers),” “Nest Hub,” and “Nest Hub Max (collectively, smart displays),” under the Harmonized Tariff Schedule of the United States (HTSUS), and U.S. Customs and Border Protection’s (CBP) decision regarding the applicability of the exclusion annotated under Chapter 99 U.S. Note 20(zz)(8) under the HTSUS. Our decision is set forth below. The subject merchandise was entered between September 1, 2019 and January 9, 2020 and was liquidated between July 31, 2020 and December 4, 2020, under heading 8517, HTSUS, and specifically subheading 8517.62.00, HTSUS, which provides for “Telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528; parts thereof: Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus.” As products of China, the subject merchandise was also subject to additional ad valorem duties pursuant to U.S. Note 20 to Subchapter III, Chapter 99 under subheading 9903.88.15, HTSUS. The Protestant alleges that CBP erred in finding that the exclusion annotated under Chapter 99 U.S. Note 20(zz)(8) of the HTSUS, did not apply to its merchandise. FACTS: The “Smart Speakers”: The “Google Home Mini,” “Nest Mini (2nd Gen),” “Google Home,” and “Google Home Max” are smart speakers that consist of audio speaker(s), microphone(s), wireless transceiver modules (Bluetooth and/or Wi-Fi), a control panel, a capacitive touch sensor, and voice assistant components. The wireless transceiver connects the devices to a home router to gain access to the internet. The “Google Home Mini,” “Nest Mini (2nd Gen),” and “Google Home Max” also have a Bluetooth transceiver, which is used to connect to a user’s cellular phone and other devices to perform functions such as playing music. The “Google Home Max” has four speakers (two 114 mm high-excursion woofers and two 18mm tweeters) and the Nest Mini (2nd Gen) contains a machine learning chip that performs certain on-device processing. The smart speakers all have a built-in Google Assistant,1 which allows for voice control of specialized Wi-Fi enabled devices through a joint inter-connectivity with Wi-Fi network users. The Google Assistant is also capable of accessing and playing audio from multiple internet streaming services and accessing certain internet-based databases. The voice assistant components convert spoken voice commands and transmits these search and/or control requests to the internet or home network. Within the remote server, a voice to text or voice to data program converts the spoken word to a format that the computer system can use to carry out various tasks. The function of the speaker assembly through a user request is to direct the spoken word to the proper application on the cloud. In contrast, the voice assistant function is more of a user interface function and instead of typing in a command or using a mouse or touch screen, audio (voice) is used. These spoken commands/requests are used to control network enabled devices such as lighting, or to request a search of internet-based sites (i.e., weather forecast, local traffic, how to say a word in another language, etc.). The “Smart Displays”: The “Nest Hub” and “Nest Hub Max” are smart displays consisting of LCD or HD touch screen displays, audio speakers, microphones, CPU and CDRAM, and wireless transceiver modules (Bluetooth and/or Wi-Fi). The “Nest Hub Max” also contains a megapixel camera. The “Nest Hub” and the “Nest Hub Max” use audio (voice) or touch screen inputs to gain access to Google’s remote servers. The servers use software algorithms to determine the most appropriate action. The Google server might retrieve requested information from the internet or 1 Google Assistant is an artificial intelligence-powered virtual assistant. 2 use internal programs to facilitate the control (send a control command via the home Wi-Fi) of a home appliance or device (e.g., turning a light on and off). The servers transmit requested information back to the device, while control signals are transmitted from the home router/Wi-Fi connection (e.g., to control lights and cameras, etc.). The smart display receives the data and converts it into the appropriate format (i.e., audio, video, data text) and presents it to the user as either music, video, or text on the screen. The smart displays also have built-in Google Chromecast, which allows a user to stream content from one external device (e.g., a phone, computer, etc.) to the smart display. The smart displays can also stream video and sounds associated with streaming services like Netflix and YouTube TV. The touchscreen functions on the smart displays include swiping and tapping to navigate menus, control settings and media. ISSUE: 1. Whether the subject devices are classified under heading 8517, HTSUS, which provides for, in pertinent part, apparatus for the reception, conversion and transmission or regeneration of voice, images or other data, or under heading 8518, HTSUS, which provides for, in pertinent part, loudspeakers, whether or not mounted in their enclosures. 2. Whether the subject devices are eligible for the Section 301 trade remedy provided for in US. Note 20(zz)(8) to Chapter 99, HTSUS, under subheading 9903.88.47, HTSUS? LAW AND ANALYSIS: Initially, we note that the matters protested are protestable under 19 U.S.C. §1514(a)(2) as decisions on classification. The protest was timely filed, within 180 days of liquidation of the entries at issue. (Miscellaneous Trade and Technical Corrections Act of 2004, Pub.L. 108-429, § 2103(2)(B)(ii), (iii) (codified as amended at 19 U.S.C. § 1514(c)(3) (2006)). Further Review of Protest No. 3802-20-104253 is properly accorded to Protestant pursuant to 19 C.F.R. § 174.24(b) because the decision against which the protest was filed involves questions of law and fact that have not been ruled upon by the Commissioner of CBP or his designee or by the Customs courts. Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. If the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The 2019 HTSUS provisions under consideration are: 8517 Telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including ap

Initially, we note that the matters protested are protestable under 19 U.S.C. §1514(a)(2) as decisions on classification. The protest was timely filed, within 180 days of liquidation of the entries at issue. (Miscellaneous Trade and Technical Corrections Act of 2004, Pub.L. 108-429, § 2103(2)(B)(ii), (iii) (codified as amended at 19 U.S.C. § 1514(c)(3) (2006)). Further Review of Protest No. 3802-20-104253 is properly accorded to Protestant pursuant to 19 C.F.R. § 174.24(b) because the decision against which the protest was filed involves questions of law and fact that have not been ruled upon by the Commissioner of CBP or his designee or by the Customs courts. Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. If the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The 2019 HTSUS provisions under consideration are: 8517 Telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other 3 

 than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528; parts thereof: * * * 8518 Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets; parts thereof: U.S. Note 20(zz)(8) to Chapter 99, HTSUS, provides as follows, in relevant part: The U.S. Trade Representati