H315264

HQ H315264 September 24, 2021 CLA-2 OT:RR:CTF:EMAIN H315264 PF CATEGORY: Classification TARIFF NO.: 9031.80.80 David Newman Attorney at Law 45 Village Gate Way Nyack, NY 10960 RE: Tariff classification of a Pet Collar with Health and Location Tracking Dear Mr. Newman: This is in reply to your request, on behalf of your client Whistle Labs Inc. (Whistle), for a prospective ruling on the tariff classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of a pet collar with health and location tracker electronics, entitled the Whistle 05. Your request was forwarded by the National Commodity Specialist Division to this office for a response. In addition to your written submissions of October 29, 2020, November 5, 2020, and November 13, 2020, our decision takes into consideration a teleconference meeting and presentation held with your office on February 9, 2021 and supplemental submissions received on February 10, 2021 and April 5, 2021. FACTS: The subject merchandise, the Whistle 05, is a pet collar with health and location tracker electronics. The Whistle 05 consists of a GPS receiver, CAT M1 cellular radio, a Bluetooth® BLE radio, a Wi-Fi radio, and an accelerometer with an integrated pedometer. The Whistle 05’s GPS multi global navigation satellite system receiver determines position data and is used for locating and tracking a pet’s movements. The accelerometer acquires pet motion data, which is used to track the pet’s health and fitness. The ability of the Whistle 05 to acquire raw data about a pet’s location and fitness is via the GPS and sensors. The data created by the sensors is transmitted by the Whistle 05 via Wi-Fi or through a user’s smartphone using Bluetooth® or through the cellular network if the pet is outside the Wi-Fi range safety zone. The Whistle 05 is also able to store the data received from the accelerometer. The Whistle 05 can be programmed to send text messages, push and email alerts to the user. The Whistle 05 is used with the Whistle Application on a user’s smartphone. A user has the ability to open their smart device application and determine their pet’s activity levels, the type of activity, and the calories consumed. A user also has the ability to set boundary parameters for the pet and if the pet ventures outside that range, the user is notified. These boundary parameters are set and monitored by the use of Wi-Fi networks selected by the user. Once the pet is outside of its Wi-Fi boundary zone or connection to a Wi-Fi network is lost, the device turns on assisted GPS to track and locate the pet’s location. The Whistle 05 is a one-piece electronic device integrated with a collar. At the time of importation, the Whistle 05 is packaged for retail sale with two rechargeable batteries, a USB charging cable, and a quick start guide. As noted, the Whistle 05 is activated and set up through the Whistle application. The Whistle 05 has the ability to track the location of an animal with GPS, provide detailed health and activity data with the accelerometer and pedometer, and relay the information to the smart device with its data transmission capabilities. Images of the Whistle 05 in its condition as imported are shown below: 
      ISSUE: Whether the Whistle 05 is classified in heading 4201, HTSUS, as saddlery or a harness for an animal, heading 8517, HTSUS, as other apparatus for the transmission or reception of voice, images or other data or in heading 8526, HTSUS, as radio navigational aid apparatus, or in heading 9031, HTSUS, as a measuring or checking instrument. LAW AND ANALYSIS: Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation (AUSR). The GRIs and the AUSR are part of the HTSUS, and are considered statutory provisions of law for all purposes. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order. In the event that the 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 2 through 6 may then be applied in order. Rule 2(a) relates to incomplete or unfinished goods. Rule 2(b) relates to mixtures and combinations of materials or substances. Rule 3 provides, in pertinent part, that When, 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: [t]he heading which provides the most specific description shall be preferred to headings providing a more general description.... Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, 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…. When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. The HTSUS headings under consideration are as follows: 4201 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material 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 than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528; parts thereof 8526 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus 9031 Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System, which constitute the official interpretation of the HTSUS at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989). The ENs to GRI 3(b) provide, in pertinent part, that: (VII) In all these cases the goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. (VIII) The factor which determines essential character will vary as between different kinds of goods. It may, for example, 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 goods. (IX) For the purposes of this Rule, composite goods made up of different components shall be taken to mean not only those in which the components are attached to each other to form a practically inseparable whole but also those with separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts. As an initial matter, the Whistle 05 is imported and packaged together for retail sale with two rechargeable batteries, a USB charging cable, and a quick start guide. As such, they are classified as a “set” pursuant to GRI 3(b). Consistent with the description of retail “se

Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation (AUSR). The GRIs and the AUSR are part of the HTSUS, and are considered statutory provisions of law for all purposes. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order. In the event that the 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 2 through 6 may then be applied in order. Rule 2(a) relates to incomplete or unfinished goods. Rule 2(b) relates to mixtures and combinations of materials or substances. Rule 3 provides, in pertinent part, that When, 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: [t]he heading which provides the most specific description shall be preferred to headings providing a more general description.... Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, 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…. When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. The HTSUS headings under consideration are as follows:4201 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coa