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NY H85030




August 31, 2001

CLA-2-84:RR:NC:1:110 H85030

CATEGORY: CLASSIFICATION

TARIFF NO.: 8471.30.0000; 8471.49.1095; 8471.49.2100; 8524.39.4000

Ms. Tina Tang
ViewSonic Corporation
381 Brea Canyon Road
Walnut, CA 91789

RE: The tariff classification of portable automatic data processing machines from Taiwan.

Dear Ms. Tang:

In your letter dated August 8, 2001, on behalf of ViewSonic Corp., you requested a tariff classification ruling.

The merchandise under consideration is the ViewSonic Corporations ViewPad 100 and the ViewPad 1000. The ViewPad model 100 is a battery powered mobile computing device, which measures approximately 8.4 inches in length by 11.3 inches in width by .9 inches in depth, and weighs approximately 2.45 pounds. The Lithium-Ion Battery Pack provided is rechargeable. This device is equipped with a 10-inch Thin Film Transistor (TFT) full color touch-screen liquid crystal display (LCD) with SVGA resolution support. Data can be entered with the use of a “Stylus” by handwriting recognition, a “soft” keyboard displayed on the screen or the optional keyboard. The ViewPad 100 has an Intel 206MHz processor and comes standard with 64MB of SDRAM on board memory and 32MB of Flash memory. This device comes with the Microsoft Windows CE 3.0 operating system. Additional software includes programs such as Microsoft Pocket Word, Pocket On-Schedule (Microsoft Outlook compatible), Pocket Inbox, Primer PDF Viewer, Ptab Spreadsheet Software (Microsoft Excel compatible), MP3 Player, Microsoft Media Player, Voice Recorder, Microsoft Internet Explorer 4.0, Jeode Java Virtual Machine, and various accessory applications. Features include a built-in microphone, one speaker, expansion slots for one PCMCIA Type II PC Card and one Type II CompactFlash, Universal Serial Bus (USB) port, CD-ROM software, microphone and audio out jacks.

The ViewPad 1000 is a battery powered mobile computing device, which measures approximately 12.3 inches in length by 9 inches in width by 1.5 inches in depth, and weighs approximately 4 pounds. The Lithium-Ion Battery Pack provided is rechargeable. This device is equipped with a 10.4-inch High Luminance SVGA TFT LCD touch screen display. Data can be entered with the use of a “Stylus” by handwriting recognition, a “soft” keyboard displayed on the screen or the wireless keyboard included as part of the “Stock Keeping Unit” (SKU) packaged for retail sale as imported. The ViewPad 1000 has an Intel 800MHz processor and comes standard with 128MB of SDRAM on board memory and a 6GB hard disk drive. The ViewPad 1000 is a network-ready PC featuring built-in WAN, LAN and Wi-Fi wireless connectivity. This device comes with the Microsoft Windows 2000 Professional Operating System. Additional software includes Microsoft Internet Explorer 5.0, Outlook Express, NetMeeting, Windows Media Player. Features include a Digital CCD Camera and microphone, one speaker, two USB ports, one expansion slot for PCMCIA Type II PC Card, external VGA port, infrared data port, 16-pin connector for ViewPad Cradle, CD-ROM software, microphone and audio out jacks. An IRDA serial infrared wireless port is supplied for the wireless keyboard.

The ViewSonic ViewPad 100 and ViewPad 1000 both appear to meet the definition of an automatic data processing machine as noted in Chapter 84, Note 5(A). However, the ViewPad 1000 is imported with a wireless keyboard, packaged together for retail sale.

Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 states:

The table of contents, alphabetical index, and titles of sections, chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions.

Chapter 84, Note 5(B) states that “Automatic data processing machines may be in the form of systems.”

The ViewPad 1000 is designed and imported as a system in that it incorporates an IRDA serial infrared wireless port which allows it to interface with the wireless keyboard. This system configuration allows it to function as a desktop computer.

GRI 6 states that:

For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires.

Chapter 84, Subheading Note 1 states:

For the purposes of subheading 8471.49, the term "systems" means automatic data processing machines whose units satisfy the conditions laid down in note 5(B) to chapter 84 and which comprise at least a central processing unit, one input unit (for example, a keyboard or a scanner), and one output unit (for example, a visual display unit or a printer).

Noting Legal Note 6 to Chapter 85 of the Harmonized Tariff Schedule of the United States (HTSUS), “Records, tapes and other media of heading 8523 or 8524 remain classified in those headings, whether or not they are entered with the apparatus for which they are intended.” The CD-ROM software in all cases remains separately classified in heading 8524, in accordance with Chapter 85, Note 6, HTSUS.

The applicable subheading for ViewSonic Corporations ViewPad 100 will be 8471.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Automatic data processing machines and units thereofPortable 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 free.

The applicable subheading for ViewSonic Corporations ViewPad 1000, imported as a system, will be 8471.49.1095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Automatic data processing machines and units thereofOther digital automatic data processing machines: Other, entered in the form of systems: Digital processing units entered with the rest of a system, whether or not containing in the same housing one or two of the following types of unit: storage units, input units, output units: Other.” The rate of duty will be free.

The applicable subheading for ViewSonic Corporations ViewPad 1000 infrared wireless keyboard will be 8471.49.2100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Automatic data processing machines and units thereofOther digital automatic data processing machines: Other, entered in the form of systems: Input or output units, entered with the rest of a system, whether or not containing storage units in the same housing: Other: Keyboards.” The rate of duty will be free.

The applicable subheading for the CD-ROM software will be 8524.39.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Records, tapes and other recorded media for sound or other similarly recorded phenomenaDiscs for laser reading systems: Other: For reproducing representations of instructions, data, sound, and image, recorded in a machine readable binary form” The rate of duty will be free.

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 Eileen S. Kaplan at 212-637-7019.

Sincerely,

Robert B. Swierupski
Director,

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