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NY R04489




August 23, 2006

CLA-2-84:RR:E:NC:1:120 R04489

CATEGORY: CLASSIFICATION

TARIFF NO.: 8471.60.1095, 8471.60.9090

Mr. Stuart P. Seidel
Baker and McKenzie LLP
815 Connecticut Avenue, NW
Washington DC 20006

RE: The tariff classification of an Intuos.3 professional pen, mouse and tablet set and a Graphire.4 pen tablet set from China, and a Cintiq interactive pen display set from Taiwan

Dear Mr. Seidel:

In your letter dated July 26, 2006 you requested a tariff classification ruling on behalf of your client, Wacom Technology Corporation.

The merchandise under consideration includes: the Intuos.3 professional pen, mouse and tablet set; the Graphire.4 pen tablet set; and the Cintiq interactive pen display set.

The Intuos.3 professional set is used as a standard mouse or as a digital drawing and photo-editing instrument with industry standard software such as Adobe Photoshop, Corel Painter, Wacom Brushes, and Macromedia Flash. It includes a wireless Grip Pen with a multi-position stand, a tablet, software, and a wireless five-button mouse. The interactive Grip pen has 1024 levels of pressure sensitivity to control the brush stroke, opacity, and other software tools. When the pen touches the tablet, it moves the cursor to a matching point on the screen. The tablet is available in six sizes: 4x5, 6x8, 6x11, 9x12, 12x12, and 12x19, and is attached to an IBM-compatible PC (personal computer) or a MacIntosh (Mac) computer using an eight foot USB (Universal Serial Bus) cable. The tablet has programmable “express keys” used for mouse clicks, modifier keys, and keyboard shortcuts. The tablet’s finger-sensitive “touch strip” is used to scroll and zoom. The wireless mouse has five programmable buttons with a fingerwheel. The set comes with driver software, photo editing and painting software that is loaded on the host PC.

The Graphire.4 pen tablet set is used as a standard mouse or as a digital drawing and photo-editing instrument with industry standard software such as Adobe Photoshop, Corel Painter, nic Color Efex, EverNote Plus, and JustWrite Office. The set includes a wireless Grip Pen with a pressure-sensitive eraser, a multi-position pen stand, a tablet, software that is loaded on the host PC, and a wireless two-button mouse. The interactive Grip pen has two programmable buttons and up to 1,024 levels of pressure sensitivity to control the software tools. When the pen touches the tablet, it moves the cursor to a matching point on the screen. The tablet is available in sizes: 4x5, 6x8, and a 6x8 Bluetooth wireless version. It is attached to an IBM-compatible personal computer or a Mac computer using an USB cable. The tablet has two programmable “express keys” and a finger-sensitive “touch strip”. The wireless mouse has two programmable buttons with a fingerwheel. The set comes with driver software, photo editing and drawing software. The Graphire also includes digital-inking software for jotting instantly retrievable notes or annotating Microsoft Office documents.

The Cintiq Interactive pen display has two models: model 21UX, used for digital drawing and photo-editing instruments, and model 17SX, marketed for annotating presentations, digital editing, and completing forms. Both models combine a pen tablet with an LCD (Liquid Crystal Display) touch screen monitor as a complete unit. Thus, the tablet is both an ouput (display) and input (digitizer). When the interactive Grip pen touches the display, it controls the cursor directly, moving it to a matching point on the screen.

The 21UX model includes a 21.3” TFT (Thin Film Transistor) active matrix LCD touch screen monitor that is principally used with a PC or Mac, a wireless Grip Pen, a rotational pen stand with roller feet, and driver software. The monitor has two “driver” integrated chips for the row and column signals, VGA, DVI, and USB connectors with a UXGA resolution (1600x1200). The monitor has programmable “express keys” and a finger-sensitive “touch strip”. It has “Wacom” driver software, used to coordinate information from the tablet, and “Lite” versions of “Photoshop” and “Painter”, that are loaded on the host PC. The interactive Grip pen has up to 1,024 levels of pressure sensitivity to control the software tools.

The 17SX model includes a 17” TFT active matrix LCD touch screen monitor that is principally used with a PC or Mac. The monitor has row and column drivers, VGA, DVI, and USB connectors with a UXGA resolution (1280x1024). It also includes a wireless interactive Grip Pen, a pen stand, and driver software. “Lite” and “Painter” are loaded on the host PC. The interactive Grip pen has up to 512 levels of pressure sensitivity to control the software tools.

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.

Under GRI 3(b), the Intuos.3 professional pen, mouse and tablet set, Graphire 4 pen tablet set, and Cintiq interactive pen display set meet the definition of a set, in that they are comprised of articles classifiable in different headings which have been put up together to meet the demands or needs of a specific activity, such as digital drawing and photo-editing. The set components appear to meet a particular need, namely to provide in one set a grouping of input units for use with a computer. With that in mind, the X-Y coordinate input devices meet Note 5 (B) to Chapter 84 of the HTSUS. The X-Y coordinate input devices are connectable to the Central Processing Unit (CPU) of a PC directly via USB cables or a Bluetooth device. They are able to accept or deliver data in a form (codes or signals), which can be used by the Automated Data Processing System (ADP). The sets require a Windows, Windows XP, or MAC OS X operating system to operate.

The tablet makes it possible to capture and trace the coordinates of a curve or any other geometric form. It provides a pointing and writing surface for a cordless pen and a serial mouse. The tablet contains a printed circuit board which incorporates loops that form an X and Y grid pattern to receive the pen transmission. The tablet, being the dominant and costliest component that is also closely associated to the components within the Intuos.3 professional pen, mouse and tablet set, Graphire 4 pen tablet set, and Cintiq interactive pen display set, provides the essential character of each set.

The PC Tablet appears to incorporate the design characteristics common to the X-Y coordinate input units used with automatic data processing (ADP) applications. Noting Legal Note 5(B) to Chapter 84 of the Harmonized Tariff Schedule (HTS), the PC Tablet would meet the definition of a "unit" of an ADP system. This PC Tablet would also appear to be affected by Legal Note 5 (D) to Chapter 84. This Note specifies that X-Y coordinate input devices, which satisfy the conditions of paragraphs (B)(b) and (B)(c) of Legal Note 5 (B) to Chapter 84, are in all cases to be classified as units of heading 8471.

Upon review of this note, the Graphire.4 pen tablet set, the Intuos.3 professional pen, mouse and tablet set, and the Cintiq Interactive pen display set are considered to be articles for which the software is not intended. Therefore the configuration of goods constitutes a set, and the CD-ROM software need not be separately classified, in accordance with Chapter 85, Note 6, HTSUS.

The applicable subheading for the Intuos.3 professional pen, mouse and tablet set will be 8471.60.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other input or output units of automatic data processing machines and units thereof. The rate of duty will be free.

The applicable subheading for the Graphire.4 pen tablet set will be 8471.60.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other input or output units of automatic data processing machines and units thereof. The rate of duty will be free.

The applicable subheading for both the Cintiq interactive pen displays (21UX and 17SX) will be 8471.60.1095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other combined input/output units of ADP machines. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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