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NY J85113




June 11, 2003

CLA-2-84:RR:NC:1:110 J85113

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880; 4202.99.9000; 4901.99.0092; 8471.70.9000; 8473.30.5000; 8523.90.0000; 8524.99.4000; 8524.39.4000; 8544.41.4000

Ms. Laura Lyons
Palm, Inc.
400 N. McCarthy Blvd.
Milpitas, CA 95035

RE: The tariff classification of various PDA accessory items from China, Japan, Taiwan and Singapore.

Dear Ms. Lyons:

In your letter dated May 23, 2003 on behalf or Palm, Inc. you requested a tariff classification ruling.

The merchandise under consideration consists of four accessory packages for various Personal Digital Assistants (PDA’s). Samples of all four items in their retail packages were submitted with your ruling request labeled 1-4 and will be returned to you.

Item one is the PalmPak Dictionary Thesaurus Card (SKU#P10822U). The Thesaurus Card is a SD (SanDisk) Card. SD Card’s may be used in a variety of digital products (i.e., digital music players, handheld Personal Computer (PC), Automatic Data Processing (ADP) machines, digital cameras, etc.). The PalmPak Dictionary Thesaurus Card is a multimedia read only memory card with software containing the full text of the Merriam-Webster dictionary and thesaurus. In your ruling request you make note that the SD card will be imported as a product from Taiwan. It may or may not be packaged and the software may or may not be loaded at the time of import. From your comments this office is of the opinion that the SD cards are multimedia flash memory cards at the time of import.

Item two is the Palm Expansion Card (SKU#P10844U). This card is a SD card with 32 MB of memory. This card is also a multimedia flash memory card and is a product of Japan. Again you state that this card may be imported either in bulk, or in retail-ready packaging with MultiMediaCard Handbook as presented with your ruling request.

Item three is the Palm MP3 Audio Kit (SKU#P10915U). This kit is designed to allow the user to have their PDA function as an MP3 audio player. In the sample provided with your ruling request, this kit is packaged together ready for retail sale and contains the MP3 card reader (C/O-Taiwan), USB extension cable (C/O-Taiwan), stereo headphones (C/O-Japan), RealOne Player CD-ROM (C/O-USA), handbook and a 64 MB SD card with some pre-installed MP3 files. The MP3 card reader is described as a USB/SD-MM card reader/writer that allows the user to mix and transfer selected musical selections onto the SD card. The card reader plugs into a USB port of a personal computer (PC) with the USB extension cable. The PC recognizes the card reader as an external disk drive to which the user can download MP3 files onto the SD card. This card reader is a means of data transfer from flash memory media to the Central Processing Unit (CPU) or hard drive of a PC and vice versa. From the information submitted with your ruling request, the MP3 card reader does not contain its own memory for data storage and does not convert coded data formats, it simply serves as the drive unit to read and write data to and from flash memory media. The stereo headphones do not plug into the MP3 card reader, but are designed for use with a Palm PDA. The RealOne Player CD-ROM, which contains the driver for the card reader, must be installed into a personal computer.

Item four is the Palm Zire Essentials Kit (SKU#P10917U). This kit contains 6 plastic replacement styli (C/O-Singapore), plastic PDA case (C/O-China) and 4 “screen protectors” with applicator (C/O-USA). Three plastic replacement styli are for the Palm Zire PDA and three are for the Palm Zire71 PDA. The screen protectors are clear plastic sheets with removable backing that are applied to adhere to the screen of the PDA to protect it form scratches. In your ruling request you state that this kit will be assembled in China and imported in the presented condition as the sample submitted with your ruling request. Together, these items do not meet the requirements for goods put up in sets under the General Rules of Interpretation (GRI’s) and the Explanatory Notes to the Harmonized Commodity Description and Coding System (EN’s). The screen protectors appear to meet the definition of a cover (i.e., as something that protects or something that is placed over or about another thing.). Noting heading 8473, “covers, carrying cases and the like” are excluded from this heading. Therefore, the plastic case and screen protectors must be classified elsewhere.

The General Rules of Interpretation (GRI) under the Harmonized Tariff Schedule (HTS) governs the classification of goods put up in “sets” for retail sale. GRI 3(a) requires that goods put up in sets for retail sale must be packaged in that condition as imported. In your ruling request you stated that these items may or may not be bundled together packaged for retail sale as imported. The EN’s, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in note (X) to rule 3 (b) that the terms “goods put up in sets for retail sale” means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repackaging. In this instance, the set criteria are not met since the items in these two packages are not put up together to meet one particular need or carry out one specific activity. Therefore, the combination of components in both the Palm MP3 Audio Kit and Palm Zire Essentials Kit do not meet the definition of a “set” under GRI 3 of the HTS and are not classifiable as sets. Each item must be classified individually.

It is noted that U.S. origin is claimed for certain of these goods. HTS 9801.00.10 provides for the free entry of U.S. products that are exported and returned without having been advanced in value or improved in condition by any means abroad. HTS 9801.00.10, therefore, may be applicable to these goods provided there has been compliance with the documentation requirements of section 10.1, Customs Regulations (19 C.F.R. 10.1).

The applicable subheading for the PalmPak Dictionary Thesaurus Card (SKU#P10822U) imported blank from Taiwan and the Palm Expansion Card (SKU#P10844U) from Japan will be 8523.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37: Other.” The general rate of duty will be free.

The applicable subheading for the PalmPak Dictionary Thesaurus Card (SKU#P10822U) imported with the dictionary and thesaurus from Taiwan and the Palm 64 MB SD card with some pre-installed MP3 music from Japan will be 8524.99.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Records, tapes and other recorded media for sound or other similarly recorded phenomenaOther: Other: Other.” The general rate of duty will be free.

The applicable subheading for the Palm MP3 Audio card reader from Taiwan will be 8471.70.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Automatic data processing machines and units thereofStorage units: Other storage units: Other.” The general rate of duty will be free.

The applicable subheading for the Palm USB extension cable from Taiwan will be 8544.41.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Insulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated electric conductorsOther electric conductors, for a voltage not exceeding 80V: Fitted with connectors: Of a kind used for telecommunications.” The general rate of duty will be free.

The applicable subheading for the Palm stereo headphones from Japan will be 8518.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphonesHeadphones and earphonesOther.” The general rate of duty will be 4.9 percent ad valorem.

The applicable subheading for the RealOne Player CD-ROM will be 8524.39.4000, Harmonized Tariff Schedule of the United States (HTS), 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 general rate of duty will be free.

The applicable subheading for the Palm plastic replacement styli from Singapore will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts and accessories suitable for use solely or principally with machines of headings 8469 to 8472: Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: Other.” The general rate of duty will be free.

The applicable subheading for the printed Palm Handbooks will be 4901.99.0092, Harmonized Tariff Schedule of the United States (HTS), which provides for “Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: Other: Other: Other: Other: Containing 5 or more pages each, but not more than 48 pages each (excluding covers).” The general rate of duty will be free.

The applicable subheading for the Palm plastic PDA case from China will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle casesOther: Other: Other.” The general rate of duty will be 20 percent ad valorem.

The applicable subheading for both the Palm “screen protectors” and applicator will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for ”Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other.” The general rate of duty will be 5.3 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 Eileen S. Kaplan at 646-733-3016.

Sincerely,

Robert B. Swierupski
Director,

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