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NY B85915

addressed a similar device which performed at least two alternative functions: data processing and telecommunications (both voice and data communications).

This device is also a composite machine pursuant to Note 3, Section XVI, Harmonized Tariff Schedule of the United States (HTS). Neither the data processing nor the telecommunications function can be determined to be the principal function of this device. Pursuant to GRI 3(c), this device "...shall be classified under the heading which occurs last in numerical order among those which equally merit consideration." Therefore, the applicable heading for the Internet Screen Phone is 8517, HTS.

At the subheading level this device performs the alternative functions of voice communications (telephonic), and data communications (telegraphic). Once again, neither function can be determined to be the principal function. Therefore, pursuant to GRI 6 and GRI 3(c), the Internet Screen Phone is classified as telegraphic apparatus, the subheading which occurs last in numerical order.

The applicable subheading for the Internet Screen Phone will be 8517.80.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for "[o]ther apparatus: [t]elegraphic." The rate of duty will be 2.4% 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.

Sincerely,


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