N318224

N318224 March 29, 2021 CLA-2-85:OT:RR:NC:N2:220 CATEGORY: Classification TARIFF NO.: 8537.10.9170; 9032.10.0090; 9107.00.8000; 9107.00.4080; 9903.88.01; 9903.88.03 Meghann Supino Ice Miller LLP One American Square Suite 2900 Indianapolis, IN 46282-0200 RE: The tariff classification of timers and controllers from China Dear Ms. Supino: In your letter dated March 1, 2021 you requested a tariff classification ruling on behalf of your client, BFG Supply Co. The first item under consideration is identified as the Grower Select 8-Outlet Power Strip with Mechanical Timer (8-Outlet Power Strip with Mechanical Timer), Item Number BNC-U1, which is described as a power strip with a built-in timer and surge protection. The 8-Outlet Power Strip with Mechanical Timer has four timed outlets and 4 always-on outlets, with indicator lights for each type. The timer has 15-minute increment pins, and a timer override switch is provided. A lighted power switch located on the side of the power strip also acts as circuit breaker/reset. The power strip is designed for grow rooms or green houses when multiple small devices are required, including but not limited to fans, pumps, portable A/C. It expands wall outlets while controlling hydroponic equipment with built-in timers and protecting the electronic components of the system with surge protection. The second item under consideration is identified as the Grower Select Fan Speed Controller (Fan Speed Controller), Item Number BNQ-31, which is described as a three-position controller with a single electrical socket output. The Fan Speed Controller consists of an enclosed printed circuit board assembly PCBA and the electrical socket. Mounted onto the PCBA is a rotary potentiometer, a fuse, and various electrical components that function to adjust the speed of a fan. Based on the information provided, the Fan Speed Controller operates on 125 VAC at 4.8 A. The third item under consideration is identified as the Grower Select Digital Temp Controller Thermostat (Thermostat), Item Number BNQ-T7B. The Thermostat has a temperature reading in Celsius or Fahrenheit displayed on a small LCD screen, three buttons (set, up and down), heating and power led lights, a power cord, a thermistor for reading temperatures and a plug receiver for the device. In operation, the user would plug in the device they are looking to regulate the temperature of, which could include heat mats, aquarium heaters, fans and lights ranging up to 1000W. The device cannot handle any item with a compressor including air conditioning units, refrigerators, or water-cooling dispensers. The device will monitor the parameters input by the user and turn the device on or off depending on those settings. The fourth item under consideration is identified as the Grower Select 24-hour Mechanical Timer (24-hour Mechanical Timer), Item Number BND-60-U39N, which is described as a single electrical socket with a built-in motorized timer. The 24-hour Mechanical Timer has 96 non-detachable 15-minute trippers, a synchronous timer and can be configured in numerous timing schedules. You state that the timer enables the grower to run pumps, fans and other components of the hydroponic system automatically. The fifth item under consideration is described as the Grower Select Repeat Cycle Timer (Repeat Cycle Timer), Item Number BND-60/U97, which is described as a controller having a single electrical socket output, two dial switches (each having on/off functions), and a photosensor. In operation, the Repeat Cycle Timer is plugged into an existing electrical socket and an electrical device is attached. The user would select the on/off times based on dial placement or via the photosensor, as desired. Based on the information provided, the Repeat Cycle Timer operates on 125 VAC at 15 A. In your request, you propose the 8-Outlet Power Strip with Mechanical Timer is correctly classified under 9107.00.8000, Harmonized Tariff Schedule of the United States (HTSUS). We agree. The applicable subheading for the 8-Outlet Power Strip with Mechanical Timer will be 9107.00.8000, HTSUS, which provides for time switches with clock or watch movement or with synchronous motor: Valued over $5 each. The rate of duty will be 45 cents each plus 6.4 percent ad valorem plus 2.5 cents per jewel. In your request, you propose the Fan Speed Controller is correctly classified under subheading 8537.10.9170, HTSUS. We agree. The applicable subheading for the Fan Speed Controller will be 8537.10.9170, HTSUS, which provides for “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of 8535 or 8536, for electric control or the distribution of electricity…: For a voltage not exceeding 1,000 V: Other: Other: Other”. The general rate of duty will be 2.7 percent ad valorem. In your request, you propose the Thermostat is considered a programmable controller and should be classified under subheading 8537.10.9160, HTSUS. We disagree. The General Rules of Interpretation (GRIs) to the Harmonized Tariff Schedule of the United States (HTSUS) govern the classification of goods in the tariff schedule. GRI-1 states, in pertinent part, "For legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ." In addition, although not dispositive, the Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level and facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs. The ENs to heading 8537, HTSUS, which describe programmable controllers, state in pertinent part that “Programmable controllers are digital apparatus using a programmable memory for the storage of instructions for implementing specific functions… to control… various types of machines.” Further, we would note HQ H242032, citing HQ H008421, determined that a programmable controller’s ultimate purpose is to control output devices by reading input signals from sensors and deciding what the outputs should be based on the machine’s program logic. As the Thermostat is not a digital apparatus that uses programmable memory, subheading 8537.10.9160, HTSUS, is not appropriate. The applicable subheading for the Thermostat will be 9032.10.0090, HTSUS, which provides for “Automatic regulating or controlling instruments and apparatus; parts and accessories thereof: Thermostats: Other.” The general rate of duty will be 1.7%. In your request, you suggest the 24-hour Mechanical Timer is correctly classified under subheading 9107.00.4080, HTSUS. We agree. The applicable subheading for the 24-hour Mechanical Timer will be 9107.00.4080, HTSUS, which provides for time switches with clock or watch movement or with synchronous motor: Valued not over $5 each...Other. The rate of duty will be 15 cents each plus 4 percent ad valorem plus 2.5 cents per jewel. In your request, you suggest the Repeat Cycle Timer is considered a programmable controller and should be classified under subheading 8537.10.9160, HTSUS. We disagree. As stated previously, programmable controllers of subheading 8537.10.9160, HTSUS, require programmable memory for the storage of instructions. They are recognized as digital apparatus that receive input signals and control output devices based on the machine’s program logic. Based on the information provided, the Repeat Cycle Timer does not incorporate programmable memory and is not considered digital apparatus. As a result, classification under subheading 8537.10.9160, HTSUS, is not appropriate. The applicable subheading for the Repeat Cycle Timer will be 8537.10.9170, HTSUS, which provides for “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of 8535 or 8536, for electric control or the distribution of electricity…: For a voltage not exceeding 1,000 V: Other: O