CLA-2-85:OT:RR:E:NC:N1:109
Mr. Akram Ali Zaza
Airspeed Auto Rental
16111 Addison Road
Addison, Texas 75001
RE: The tariff classification of watch/cellular phone from China
Dear Mr. Zaza:
In your letter dated December 10, 2008, you requested a tariff classification ruling.
The merchandise subject to this ruling is a watch/cellular phone (Model #CVSCX-9301). The watch/cellular phone (Model #CVSCX-9301) is a wireless device. It is a tri-band mobile watch cell phone with full color touch screen display and keypad. The cell phone is compatible with all the current Bluetooth mobile standards and comes with a Bluetooth earpiece. It incorporates a watch which measures 47 mm in length by 60 mm in width by 21 mm wide with an adjustable strap, a built-in camera, which works as a cell phone digital camera, a SIM card slot, a built-in microphone, a built-in rechargeable Li-ion battery, a video camera, a video player and an FM radio.
The watch/cellular phone features call settings, such as call waiting, call divert, call barring and mobile internet access. All current Bluetooth cell phone profiles are supported, such as calendar, alarm, calculator, world clock, file manager, Bluetooth manager, unit converter, schedule ON/OFF contact manager with multiple media association options, and storage for 500 contacts. Alarm clock special functions include vibration and/or sound options, tone or midi alarms, and multiple day schedule settings, a programmable speed dial and a built-in speaker.
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.
This is a composite machine. In determining the classification of the watch/cellular phone (Model #CVSCX-9301), 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. It is the opinion of this office that the telephone imparts the principal function. As such, subheading 8517.12.00, which provides for telephones for cellular networks or for other wireless networks applies.
The applicable subheading for the watch/cell phone will be 8517.12.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Telephone 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
National Commodity Specialist Division