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NY E89223




November 4, 1999

CLA-2-84:RR:NC:1:110 E89223

CATEGORY: CLASSIFICATION

TARIFF NO.: 8471.30.0000; 8524.39.4000

Ms. Laurel Zabel
Matsucom, Inc.
1801 Broadway, Suite 1650
Denver, Colorado 80202

RE: The tariff classification of an OnHand PC from Japan

Dear Ms. Zabel:

In your letter dated October 26, 1999, you requested a tariff classification ruling.

The merchandise before us involves an OnHand PC that is basically a wearable personal computer that the user wears on the wrist.

The OnHand PC is in the configuration of a watch, and includes a 16-bit CPU, 102 x 64 dot matrix STN LCD display, an on-screen keyboard, 128KB of memory, infrared ray port and an RS-232C serial port. The OnHand PC is designed to function as a high end Personal Digital Assistant (PDA), and serves as an address book, scheduler, timer watch, memo pad, calculator, and expense recorder. The OnHand PC can also be used to download, view and transport files from your portable computer, as well as display images and play back sound recordings.

With the Personal Information Management (PIM) software that comes with this OnHand PC, and the PC docking station that comes with this unit, the device can quickly backup and exchange information between a computer and the Onhand PC. It thus can synchronize to a number of popular PIM programs like: Microsoft Outlook; Lotus Organizer, and also work with Windows 95/98. Data can also be shared between a personal computer or another OnHand PC via an infrared port. In its imported condition, the kit includes the OnHand PC, lithium batteries, a docking station and the PIM software on a CD disk. It is imported, sold and marketed as a retail set, noting GRI-3 (b). The essential character of this retail set would be exemplified by the OnHand PC device. The software, in any case, would be separately classifiable under heading 8524, noting Legal Note 6 to Chapter 85 of the HTS.

The ONHand PC device would thus dictate the classification of this retail set. Although this OnHand PC appears to be primarily used as a Personal Digital Assistant, it would meet the definition of a digital processing machine as noted in Legal Note 5 (A).

The applicable subheading for the OnHand PC will be 8471.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for portable digital automatic data processing machines, weighing not more than 10 kg, consisting of at least a central processing unit, a keyboard and a display. The rate of duty will be 0.7 percent ad valorem.

The applicable subheading for the PIM software on a CD will be 8524.39.4000, HTS, which provides for other recorded media for reproducing representations of instructions, data, sound, and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine. The rate of duty will be 0.9 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 212-637-7019.

Sincerely,

Robert B. Swierupski
Director,

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