CLA-2-84:RR:NC:1:110 L89889
Mr. Vince Brascia
SPECTEK, a Division of Micron
900 E. Karcher Road
Nampa, ID 83687
RE: The tariff classification of a USB memory device from China.
Dear Mr. Brascia:
In your letter dated January 10, 2006 you requested a tariff classification ruling.
The merchandise under consideration is the “Universal Serial Bus NAND Flash Memory Drive with Pen and Laser Pointer” (USB pen with laser pointer). A sample was provided with your ruling request. A Universal Serial Bus (USB) port is a direct high-speed digital connection into a personal computer (PC). The USB pen with laser pointer is a full functioning ballpoint pen measuring approximately 6 inches long by ? of an inch thick. This pen pulls apart into three separate sections, one section houses the writing instrument, the opposite end houses a laser pointer controlled by a push button, and the center section houses a USB flash memory device. The flash memory is available in 64 MB, 128 MB or 256 MB of memory storage.
The USB pen with laser pointer is designed to plug directly into a PC USB port for storing or transferring data. While this USB memory device is encased within the pens housing, it is not assembled in a cabinet for placing on a table, desk, wall, floor or similar place.
The Universal Serial Bus NAND Flash Memory Drive with Pen and Laser Pointer is a composite good consisting of a storage device (heading 8471), a ballpoint pen (9609) and a laser pointer (9013). Three components described under different provisions of the Harmonized Tariff Schedule of the United States (HTSUS). Noting Section XVI, Note 3, "Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines adapted for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function." The General Rules of Interpretation (GRIs) of the HTSUS governs the classification of goods. Composite goods are classified in accordance with GRI 3(b), by determining the essential character of the good. The Explanatory Notes (ENs) of the HTSUS provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. The ENs to GRI 3(b) state, in pertinent part, the following:
(VIII) The factor which determines the essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.
The USB electronics represents more than 80% of the value of the USB pen with laser pointer. Therefore the USB flash memory provides the essential character of the USB NAND Flash Memory Drive with Pen and Laser.
The applicable subheading for the Universal Serial Bus NAND Flash Memory Drive with Pen and Laser Pointer will be 8471.70.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Automatic Data processing machines and units thereof…Storage units: Other storage units: Not assembled in cabinets for placing on a table, desk, wall, floor or similar place." 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 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 Thomas Campanelli at 646-733-3016.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division