Customs expertise: Customs classification of cardiofrequency meters
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International customs and tax regulations |
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FRANCE / EU / WORLD |
How to classify a cardiofrequency meter with wireless transmitter/receiver?
The positions of the HS (Harmonized System) to be considered are as follows:
Section XVIII - Chapter 90 : Optical, photographic or cinematographic, measuring, controlling or precision instruments and apparatus; medical and surgical instruments and apparatus; Parts and accessories thereof
- 9018 « Medical instruments and apparatus [...], including scintigraphy apparatus and other electromedical apparatus and apparatus for visual testing »
- 9029 « other meters [...]; speed indicators and tachometers [...] »
- 9031 « measuring or checking instruments, apparatus and machines, not specified or included elsewhere in this Chapter; [...] »
- 9102 « wristwatches, pocketwatches and similar watches (including time meters of the same type) [...] »
The Customs classification being legally determined according to the terms of the headings and the Section or Chapter Notes (Rule 1 of the Common Customs Tariff), what are the explanatory notes for these different tariff headings?
- The heading 9018 covers instruments and apparatus which have the characteristic of being intended for use by medical practitioners (physician, surgeon, dentist, veterinarian, midwife, etc.).
However, in this case, the cardiofrequency meter is a product « all public » the use of which is in no way reserved solely for the professional medical community: this classification option can therefore be excluded. - According to the explanatory notes, heading 9029 covers either « total meters of units »either « apparatus indicating a rotation speed or a linear speed as a function of time »...
The determination of heart rate is not based on either of these two approaches, we can also put this position aside! - Under Rule 6 of theExplanatory Notes to the Combined Nomenclature, the heading 9031 covers aircraft « Not specified or included elsewhere in Chapter 90 » : we will therefore take care to explore all the other classification options before we eventually look at it... This leads us directly to the study of position 9102!
But before we go further, let's go back to the general rules of interpretation of the Combined Nomenclature...
Rule 3 (b) of theExplanatory notes, products consisting of the assembly of different articles are classified « after the material or article which gives them their essential character« .
To the extent that our cardiofrequencymeter is (also) composed of an electronic bracelet of « type watch », one must consider the possibility that thePosition 9102is adapted and prevailing for the entire device.
This fundamental notion of « essential character » However, only in the light of the Chapter notes :
Note 3 (referring to notes 3 and 4 to section XVI) to Chapter 90, which concerns us, indicates the following:
3) « Unless otherwise specified, combinations of machines of different species intended to operate together and constituting only one body, as well as machines designed to perform two or more different, alternative or complementary functions,are classified according to the main function which characterizes the whole. »,
4) « Where a machine or a combination of machines is made up of separate components (whether or not separated or interconnected by pipes, transmission devices, electrical cables or other arrangements) for the purpose of simultaneously providing a well-defined function within any of the headings of Chapter 84 or 85, the whole is to be classified in the heading corresponding to the function it performs. »
In this case, the essential character Cardiofrequency meter residing inheart pulse measuring apparatus (sensor) and not in the watch (monitoring device), so we can also exclude thePosition 9102 from our initial list of options... and return to the above mentioned heading 9031.
In the light of these various elements, and taking into account the specific technical characteristics of the product, the tariff heading should be assigned to it. 9031.80.80.
Technical specifications of the product :
Cardiac pulse measurement apparatus consisting of
- one heartbeat sensor and a wireless transmitterintegrated into a pectoral belt
- a heart rate monitoring device including a wireless receiver and one Show, equipped with control buttons which can be worn on the wrist;
The heart beats are recorded by the sensor and the data is transmitted via wireless link to the monitoring device (the watch), which calculates the heart rate and displays the result.
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