NY L87000 - The tariff classification of the Palm Tungsten E2, electronic handheld device from China - United States International Trade Commision Rulings

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NY L87000

September 1, 2005

CLA-2-84:RR:NC:1:120 L87000

CATEGORY: CLASSIFICATION

TARIFF NO.: 8471. 30.0000

Ms. Laura Lyons
Trade and Compliance Manager
Palm Inc.
950 West Maude Avenue
Sunnyvale, CA 94085

RE: The tariff classification of the Palm Tungsten E2, electronic handheld device from China

Dear Ms. Lyons:

In your letter dated August 12, 2005 you requested a tariff classification ruling.

The merchandise under consideration is the Palm Tungsten E2 electronic handheld device. This device may be imported separately, or packaged ready for retail sale in a hard plastic “clamshell” container which includes: a Palm Tungsten E2 handheld device, touch screen stylus pen, USB sync cable, Palm Desktop organizer software, AC adapter, handbook, getting started guide, CD-ROM software and a protective flip cover.

The E2 measures 4.5 inches in height by 3.1 inches in width by .59 inches in depth. Features include a touch-sensitive liquid crystal display (LCD) screen, four application buttons, 5-way navigator button, on-off button, infrared (IR) port (allowing wireless transfer of data to other IR-enabled Palm platform devices), expansion slot for MultiMediaCard, serial port, and 32 MB of flash memory.

The E2 employs the Palm Operating System Garnet version 5.4 that controls the running of programs and standard applications such as the date book, address book, memo pad, to do list, expense tracking, and calculator which are stored in saved memory and executed upon command. The E2 utilizes an Intel 200MHZ microprocessor central processing unit (CPU), which can perform complex arithmetic computations through the standard calculator application. It can be used as a stand-alone computing device through any number of standard and third party software applications. With the accompanying hotsync cable and software, the E2 can exchange and update information between the handheld electronic device and the user’s personal computer. The Palm Tungsten E2 features Bluetooth technology that allows wireless connectivity to suitably enabled devices.

As stated above, the Palm Tungsten E2 may be imported packaged for retail sale with the Stylus pen, USB sync cable, Palm Desktop organizer software, AC adapter, handbook, getting started guide, CD-ROM software and a protective flip cover.

The General Rules of Interpretation (GRIs) of the Harmonized Tariff System (HTS) governs the classification of goods put up in sets for retail sale. GRI 3(b) provides, in relevant part, that goods put up for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The Explanatory Notes (ENs) of the HTS provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. According to the ENs for GRI 3(b), “goods put up in sets for retail sale” refers to goods which: consist of at least two different articles which are, prima facie, classifiable in different headings; consist of products or articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without repackaging. When imported packaged for retail sale, the Palm Tungsten E2 meets the definition of a set and the electronic handheld device is the component which gives this set its essential character.

It is noted that the Palm Tungsten E2 will be packaged with software in the form of a CD-ROM, which must be classified in accordance with Legal Note 6 to chapter 85. Note 6, states: “This note does not apply to such media when they are entered with articles other than the apparatus for which they are intended.” The CD-ROM software must be installed into apparatus other than the Palm Tungsten E2. Accordingly, since the CD-ROM is entered with an article other than the apparatus for which it is to be installed, the CD-ROM software need not be separately classified.

Imported separately or as a set, the applicable subheading for the Palm Tungsten E2 electronic handheld device will be 8471. 30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Automatic data processing machines and units thereofPortable digital automatic data processing machines, weighing not more that 10 kg, consisting of at least a central processing unit, a keyboard and a display.” The general 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 Denise Faingar at (646) 733-3010.

Sincerely,

Robert B. Swierupski
Director,

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