CLA-2-84:OT:RR:NC:N4:120
Elyssa Emsellem
Neville Peterson LLP
One Exchange Plaza
55 Broadway, Suite 2602
New York, NY 10006
RE: The tariff classification of the CleverTouch Plus from China
Dear Ms. Emsellem:
In your letter dated August 30, 2016 you requested a tariff classification ruling.
The merchandise under consideration, which is referred to as the CleverTouch Plus monitor, is described as a flat panel display having an incorporated automatic data processing (ADP) machine, a LED display with capacitive touchscreen, and connection ports for attaching various types of external devices. The CleverTouch Plus is intended to be used in a classroom or business setting as an interactive whiteboard either in a standalone configuration or in conjunction with a separate ADP machine. For the purposes of this ruling, we are considering the CleverTouch Plus monitor as a single, standalone unit.
The CleverTouch Plus LED screen is equipped with a capacitive touch overlay that allows users to manipulate display data, type and input data, and control the functions of the installed applications. There are numerous input and output connection ports to include USB, HDMI, VGA, RS232, and RJ45 that are accessible on the side and front of the unit. The CleverTouch Plus comes in varying LED screen sizes ranging from 42” to 84”.
As previously noted, incorporated into the CleverTouch Plus is a fully functioning ADP machine that you refer to as a personal computer (PC). The CleverTouch Plus PC is mounted on the rear of the monitor and is equipped as follows: an Android OS; a dual core ARM processor; a quad core graphics processor; 1.5G of memory; 8.0G of storage; and both wired and Wi-Fi controllers. In a standalone configuration, the integrated CleverTouch PC processes applications compatible with the Android operating system (OS), joins wired or wireless networks, accesses and manipulates folders and files, and performs general computing tasks such as Internet browsing, email, and editing office documents. You state that the CleverTouch Plus is capable of operating a wide range of software programs and that there are no artificial limitations imposed on the user.
The CleverTouch Plus is stated to meet all the following conditions of Legal Note 5(A) to Chapter 84, Harmonized Tariff Schedule of the United States (HTSUS): it stores the processing program (Android OS), programs compatible with the installed OS, and the data necessary for the execution of those programs; it is freely programmable since the user may add or remove programs when necessary, and the user may also write new programs on the PC; it performs computations as specified by the user; and its processing program is executed by logical decisions without human intervention.
In your request you suggest the CleverTouch Plus is properly classified as an ADP machine under 8471.41.0150, HTSUS, where the LED screen satisfies the requirement for an output and the touchscreen satisfies the requirement for the input. We agree.
The applicable subheading for the CleverTouch flat panel display will be 8471.41.0150, HTSUS, which provides for “Automatic data processing machines and units thereof; …: Other automatic data processing machines: Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined: Other.” The general 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 https://hts.usitc.gov/current.
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 Karl Moosbrugger at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division