CLA-2:OT:RR:CTF:TCM H244547 HvB
James C. Alberdi
A.J. Arango, Inc.
1516 E. 8th Avenue
Tampa, Florida 33605
Re: Request for reconsideration of NY N091076, dated January 25, 2010; classification of wrist mount for a mobile computer
Dear Mr. Alberdi:
This is in response to your letter, dated April 15, 2010, requesting reconsideration of New York Ruling Letter (NY) N091076, dated January 25, 2010. NY N091076 pertains to the tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS) of a wrist mount which is used to “wear” the Motorola Symbol Wearable Terminal 4090 (WT 4090) and RS 409 Ring Scanner (RS 409). In NY N091076, U.S. Customs and Border Protection (CBP) classified the wrist mount in subheading 6307.90.98, HTSUS, which provides for "Other made up textile articles: other: other.” You state that, due to advances in technology, subsequent to the publication of NY N091076, the design of the article in question has changed to accommodate changes to the WT 4090 computer. Accordingly, we consider the instant wrist mount to be distinct from the subject of NY N091076. We will treat your reconsideration request as a request for a prospective ruling.
You included a sample in your submission of the wrist mount at issue, the WT 4090 computer and RS 409, which will be returned to you per your request. Note that the WR 4090 and RS 409 are not at issue here.
FACTS:
The instant wrist mount consists of a plastic mounting bracket which is cushioned on the wrist side and is attached to the wearer’s arm via two adjustable hook and loop straps. The removable cushion is made from man-made mesh material. The straps are attached to the wrist mount via plastic tabs which are attached to the wrist mount via screws. The mounting bracket features a plastic mounting cleat holder which allows the WT 4090 to “snap” into place. The mounting bracket also features a release lever, which releases the Symbol WT 4090 from the wrist mount. The WT 4090 has a metal cleat which is designed for sole use with the subject wrist mount.
The wrist mount is specifically designed for use with the WT 4090 and the RS 409 scanner. You submit that the WT 4090 is an automatic data processing machine designed to be used in package sorting environments and for in-store shelf management. The RS 409 is a modular, wearable optical bar code laser scanner and attaches to the operator’s index finger via a hook and loop strap. You state that Motorola, the maker of the WT 4090, owns the intellectual property rights to the wrist mount’s cleat holder to ensure that no other device can fit into the wrist mount.
According to your submission, Motorola sells the WT 4090, RS 409, and subject wrist mount directly to its customers and advertises the device together with the wrist mount as part of a “single wearable powerhouse” that combines text, voice, mobile computing and scanning.
ISSUE:
Whether the wrist mount is classified in heading in heading 6307, HTSUS, as an “other made up articl[e]…”, or in heading 8473, HTSUS, which covers “[p]arts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469 to 8472”.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
The 2014 HTSUS provisions under consideration in this case are as follows:
3926 Other articles of plastics and articles of other materials of headings 3901 to 3914
6307 Other made up articles, including dress patterns
8473 Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469 to 8472
* * *
It is your contention that the wrist mount at issue is specifically designed for use with the WT 4090 and RS 409 and that that is necessary to the operation of the WT 4090, which you state cannot be used unless it is strapped to the operator’s arm or wrist. As such, you believe that the wrist mount should be classified under heading 8473, HTSUS, which provides for, in relevant part, parts and accessories suitable for use solely or principally with machines of heading 8471. In relevant part, heading 8471, HTSUS, provides for automatic data processing ("ADP") machines and units thereof.
Given that the article is described as a part or accessory, we must consider Additional U.S. Rule of Interpretation (AUSRI) 1(c). AUSRI 1(c) provides “[i]n the absence of special language or context which otherwise requires, a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for ‘parts’ or ‘parts and accessories’ shall not prevail over a specific provision for such part or accessory”.
We note that heading 6307, HTSUS, under which we classified the prior version of the instant article in NY N091076, is not at issue. Heading 6307 provides for “other made up articles[…]”. The instant wrist mount features plastic materials in addition to textile material and is therefore not prima facie classifiable under heading 6307, HTSUS, by application of GRI 1. Inasmuch as the product subject to NY N091076 was composed entirely of textile material, it was correctly classified under heading 6307, HTSUS. Likewise, the instant product’s composition also indicates that it is not provided for as an article of plastic of heading 3296, HTSUS, by application of GRI 1.
Heading 8473 provides for parts and accessories suitable for use solely or principally with machines of heading 8471. The Explanatory Note (EN) to 84.73 reads, in pertinent part:
Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), this heading covers parts and accessories suitable for use solely or principally with the machines of headings 84.69 to 84.72.
The accessories covered by this heading are interchangeable parts or devices designed to adapt a machine for a particular operation, or to perform a particular service relative to the main function of the machine, or to increase its range of operations.
The courts have considered the scope of the term "accessories", and have found that although the HTSUS does not define the term "accessory", "the language of the HTSUS reflects the common understanding that accessories must be ‘of’ or ‘to’ another thing." Rollerblade, Inc. v. United States ("Rollerblade"), 116 F. Supp. 2d 1247 (CIT 2000), aff’d 282 F.3d 1349, 1351 (C.A.F.C. 2002). The Court of Appeals clarified that an accessory "must be ‘of’ or ‘to’ the article … listed in the heading, not ‘of’ or ‘to’ the activity … for which the article is used." Rollerblade, 282 F.3d 1349, 1351. In subsequent rulings, CBP has added that an accessory is generally an article that is not necessary to enable the goods with which it is used to fulfill their intended function. An accessory must be identifiable as being intended solely or principally for use with a specific article. Accessories are of secondary or subordinate importance, not essential in and of themselves. They must, however, somehow contribute to the effectiveness of the principal article (e.g., facilitate the use or handling of the principal article, widen the range of its uses, or improve its operation). See, e.g., HQ H171296, dated November 2, 2011; HQ H068286, dated November 19, 2010; HQ 966736, dated November 17, 2003; HQ 966354, dated June 18, 2003.
Applying the foregoing, we find that the wrist mount fulfills the definition of an "accessory" for the WT 4090. In this case, the wrist mount enables the WT 4090 to be used hands-free so that the wearer can move and carry packages, scan bar codes in package sorting and shipping environments. Furthermore, the EN to 84.73 explains that the “accessories covered by this heading are interchangeable parts designed to adapt a machine for particular function to increase its range of operations.” We also note that the language of heading 8473, HSTUS, imposes the additional requirement that accessories of the heading be suitable for use "solely or principally" with the machines of heading 8471. As noted above, the wrist mount under consideration fulfills this requirement since the evidence before us shows that the wrist mount is specifically designed for sole use with the WT 4090.
Based on the foregoing, we find that the wrist mount is classified in heading 8473, HTSUS, because it is an accessory suitable for use solely or principally with machines of heading 8471, HTSUS. Our finding is consistent with NY E88650, dated October 26, 1999, in which CBP classified a substantially similar “wrist attachment with back boot” in heading 8473, HTSUS. For these reasons, we find that the subject wrist mount is an accessory and is classified in heading 8473, HTSUS, by operation of GRI 1.
HOLDING:
By application of GRI 1, the wrist mount is classified in heading 8473, HTSUS. It is specifically classified under subheading 8473.30.51, HTSUS, which provides, in pertinent part, for “[p]arts and accessories…suitable for use solely or principally with machines of heading 8469 to 8472: parts and accessories of the machines of heading 8471: other.” The 2014 column one, general rate of duty is Free.
Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the U.S. International Trade Commission’s website at www.usitc.gov.
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the CBP officer handling the transaction.
Sincerely,
Ieva K. O’Rourke, Chief
Tariff Classification & Marking Branch