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NY N009700




May 1, 2007

CLA-2-85:RR:E:NC:MM:109

CATEGORY: CLASSIFICATION

TARIFF NO.: 8517.12.0050

Mr. Michael C. Perez
Analyst Trade Compliance
Symbol Technologies
5400 George McVay Drive
McAllen, TX 78503

RE: The tariff classification of a MC 35 Enterprise Digital Assistant from the Philippines

Dear Mr. Perez:

In your letter dated April 12, 2007, you requested a tariff classification ruling.

The merchandise subject to this ruling is an MC 35 Enterprise Digital Assistant. It is also referred to within your letter as Symbol Technologies’ “Rainer”. It is a portable voice and data communications device. It is a mobile phone combined with GPS, laptop with keyboard, camera, and bar code scanner. The flexible voice modes of this device include speakerphone, headset and push-to-talk for one-to-one and one-to-many voice communications. It provides connection to email, messaging, the Internet and business systems, as well as data capture and PDA-like functionality. Its email functionality includes the ability to download and view attachments. The on-board color camera offers dual functionality, users can toggle between image capture and bar code reading capabilities by simply pressing a switch on the side of the device. It embedded GPS technology enables rapid identification of device location, providing support for a host of location-based services and applications from turn-by-turn directions to vehicle tracking. The integrated Cam Wedge application decodes any 1D or 2D bar codes, enabling a wide range of on-the-spot bar code scanning applications. Subscription to a mobile phone service provider is necessary for this device to function as intended, otherwise it diminishes the practicality of acquiring and using this device.

It is the opinion of this office that the camera, GPS, and bar code scanner functions are subordinated to the other functions of the MC 35 Enterprise Digital Assistant, as was the determination within HQ Ruling W968223 for similar type merchandise. The MC 35 Enterprise Digital Assistant is a composite machine with two components that merit equal consideration. They are an ADP machine of heading 8471 and transmission apparatus of heading 8517.

In determining the classification of the MC 35 Enterprise Digital Assistant, we are guided by Note 3 to Section XVI of the Harmonized Tariff Schedule of the United States (HTSUS), which indicates that composite machines should be classified as if consisting only of that component which performs the principal function. However, this office has not been able to establish a principal function for this composite machine, nor have you demonstrated that it has a principal function. Therefore, we refer to General Rule of Interpretation (GRI) 3 regarding composite goods to determine the classification of the MC 35 Enterprise Digital Assistant.

GRI 3(a) states:

The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

As such, headings 8471 and 8517 are to be regarded as equally specific and given equal consideration since the MC 35 Enterprise Digital Assistant is a composite good.

GRI 3(b) states:

Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

However, there is no one material or component that gives the mini media docking station its essential character.

GRI 3 (c) states:

When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

Therefore, since heading 8517 occurs last in numerical order among those headings that equally merit consideration, specifically 8471 and 8517, the classification of the MC 35 Enterprise Digital Assistant will fall within heading 8517.

In your letter, you suggest 8517.69.0000, which provides for “Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): Other.” However, a subscription to a mobile phone service provider is necessary for the MC 35 Enterprise Digital Assistant to function as intended as was the case with similar merchandise ruled upon in HQ Ruling W968223. In that headquarters’ ruling the proposed 2007 tariff classification for importations of that merchandise was within subheading 8517.12.00, which provides for “Telephones for cellular networks” As such, the MC 35 Enterprise Digital Assistant will be classified under subheading 8517.12.00.

The applicable subheading for the MC 35 Enterprise Digital Assistant (Symbol Technologies’ “Rainer”) will be 8517.12.0050 Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Telephones for cellular networks or for other wireless networks: Other radio telephones designed for the Public Cellular Radiotelecommunication Service.” 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 Linda M. Hackett at 646-733-3015.

Sincerely,

Robert B. Swierupski
Director,

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