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NY C89209


June 23, 1998

CLA-2-84:RR:NC:1:110 C89209

CATEGORY: CLASSIFICATION

TARIFF NO.: 8471.60.9090; 8544.41.8000; 8544.51.9000

Ms. Wendy Cleveland

Compaq Computer Corporation

P.O. Box 69200

Houston, Texas 77269-2000

RE: The tariff classification of computer accessory kits from various countries.

Dear Ms. Cleveland:

In your letter dated June 12, 1998, you requested a tariff classification ruling.

The merchandise under consideration involves computer accessory kits that are imported separately and then added to the boxes that contain the hardware units, such as computers. These complimentary accessories vary according to the functions of the particular unit and the circumstances of the area into which the unit is to be imported.

The applicable accessories are initially packaged together with documentation in a small sealed container separate from the unit, and is then placed inside a larger container/box with the principal unit. Some of these accessory kits reenter the U.S. in the event of missing/defective sets, inventory balancing, and shipping mistakes.

The Compaq accessory sets are comprised of various combinations of the following:

Level 1

1. Mouse input device

2. Cables

3. Power cords

Level 2

1. Instruction literature

2. Documentation

3. Software (diskettes and compact discs)

4. Adhesive stickers

5. Carrying cases

6. Miscellaneous spare parts

Compaq presents four scenarios for consideration:

Scenario 1: Accessory sets composed of a Mouse and various Level 2 items.

Scenario 2: Accessory sets composed of cables and various Level 2 items.

Scenario 3: Accessory sets composed of power cords and various Level 2 items.

Scenario 4: Combination of any or all of the above scenarios.

Noting the Explanatory Notes for the HTS regarding the requirements for what is covered under GRI-3 (b) as a "set", these accessory kits would meet the definition of goods put up in sets for retail sale. Note also HQ rulings 083968 and 954616 in that regard. The classification of these sets would thus be determined as if it consisted of the material or component which gives it its "essential character".

The three scenarios presented, based on the information provided, appears to indicate that the essential character of the kits would be determined by the three level 1 components such as the mouse, cables, and power cords. Noting Legal Note 6 to Chapter 85 of the HTS, the software diskettes and compact disks would be separately classified under such HTS numbers as 8524.91.00 and 8524.39.40. Under scenario 4, we would agree that if more than one Level 1 item is presented in a set (e.g. a mouse and power cord are included), classification would be determined by reference to GRI-3 (c) and the Level 1 item which appears last in numerical order.

The applicable subheading for the Scenario 1 set (mouse input device) will be 8471.60.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other input units. The rate of duty will be free.

The applicable subheading for the Scenario 2 set (Cable) will be 8544.41.8000, HTS, which provides for other electrical conductors, that is presumed to be for a voltage not exceeding 80 V. The rate of duty will be 3.1 percent ad valorem.

The applicable subheading for the Scenario 3 set (Power cord) will be 8544.51.9000, HTS, which provides for other electrical conductors, for a voltage presumed to exceed 80 V but not exceeding 1,000 V. The rate of duty will be 3.1 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Art Brodbeck at 212-466-5490.

Sincerely,


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