In ruling NY N310448, Customs and Border Protection (CBP) discussed the classification of “Mother’s Heartbeat Puppy/Kitty Pillows” from China. Each pillow is composed of 100% polyester woven fabric face, 100% polyester tricot knit fabric back, and stuffed with polyester fiberfill. There is an opening on the side of the pillow, designed to house an electrical module that functions as the heartbeat device. The module is battery operated and comprised of three spring wires, a PCBA, a vibration motor, and an on/off button contained within a plastic housing.
When in use, the motor within the electrical module emits a vibration meant to mimic a mother’s heartbeat, intended to help soothe and comfort pets, such as puppies or kittens. The electrical module does not produce sound, only a vibration.
CBP determined that the applicable subheading for the Mother’s Heartbeat Puppy/Kitty Pillows will be 8543.70.9960, HTSUS, which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other.” The general rate of duty will be 2.6% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8543.70.9960 HTSUS, unless specifically excluded, are subject to an additional 25% ad valorem rate of duty. At the time of importation, 9903.88.02, in addition to subheading 8543.70.9960, HTSUS, must be reported.