CLA-2-85:OT:RR:E:NC:N1:112
Mr. Jimmy Ting
Great World Customs Service
218 Littlefield Ave
South San Francisco, CA 94080
RE: The tariff classification of the “WikiReader”
Dear Mr. Ting:
In your letter dated July 7, 2009, you requested a tariff classification ruling on behalf of your client Openmoko, Inc.
The item concerned is referred to as the WikiReader. This item is an electronic device that is designed for use as a type of electronic book. There are three models of this device; they are all identical as far as their hardware/construction. Each WikiReader will be imported with an installed micro SD card that contains various programs/materials. Each model will contain a downloaded version of the online encyclopedia, Wikipedia. The three models of the “WiKiReader” only differ with regards to the presence of additional programs/materials contained within their micro SD memory card.
Each “WikiReader” incorporates a printed circuit board assembly, a 3.5 inch - 240 x 208 1-bit passive LCD with touch screen, an ARM base 32 bit CPU, either a 4 gigabyte or 8 gigabyte micro SD card and other electrical components. The device uses the touch screen and a virtual keyboard as an input device which allows the user to search for content. Each unit also incorporates three function buttons, Search - History - Random, and an ON/OFF button. The device runs on 2 - AAA batteries only. The device measures approximately 100 mm x 100 mm x 19 mm.
Model A - Incorporates the Wikipedia encyclopedia and a calculator function.
Model B - Incorporates the Wikipedia encyclopedia and a dictionary function.
Model C- Incorporates the Wikipedia encyclopedia only.
The applicable subheading for the “WikiReader” - Model A will be 8470.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electronic calculators capable of operation without an external source of electric power and pocket-size data recording, reproducing and displaying machines with calculating functions: Display only.” The rate of duty will be Free.
The applicable subheading for the “WikiReader” - Model B will be 8543.70.9200, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere…: Other machines and apparatus: Other: Other: Electrical machines with translation or dictionary functions.” The rate of duty will be Free.
You have proposed that the classification for the “WkikReader”- Model C should be under subheading 8543.70.9200, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere…: Other machines and apparatus: Other: Other: Electrical machines…; flat panel displays…” It has consistently been CBP’s position that machines of this type are correctly classified under subheading 8543.70.96, as such subheading 8543.70.92 would not be applicable.
The applicable subheading for the “WikiReader” - Model C will be 8543.70.9650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere…: Other machines and apparatus: Other: Other: Other: Other.” The rate of duty will be 2.6%.
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 “WikiReader” - Model A, please contact National Import Specialist Thomas Campanelli at (646) 733-3016, for any other issue please contact National Import Specialist Steven Pollichino at (646) 733-3008.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division