CLA-2-85:OT:RR:E:NC:N1:109
Mr. Ricardo Cavazos
Trade Compliance Analyst
Symbol Technologies Subsidiary of Motorola
5600 George McVay Drive
McAllen, Texas 78503
RE: The tariff classification of the VC6096 In-Vehicle/Fixed Mount Mobile Computer from Israel
Dear Mr. Cavazos:
In your letter dated December 15, 2008, you requested a tariff classification ruling.
The merchandise subject to this ruling is a VC6096 In-Vehicle/Fixed Mount Mobile Computer. The VC6096 In-Vehicle/Fixed Mount Mobile Computer is an all-in-one in-cab solution. The device is built to deliver wireless voice and data including simultaneous wireless WAN (WWAN), wireless LAN (WLAN), Bluetooth, GPS and telemetric support.
The VC6096 enables the collection of a wealth of real-time data from mileage, location, driver performance, and vehicle metrics to hours of service, arrival and departure times.
Compatibility with the 3.5G GSM HSDPA WWAN networks provides simultaneous voice and data services and the bandwidth required for the most processing intensive applications. The Wi-Fi 802.11a/b/g radios enable the easy connection to any available WLAN, thus providing effective wireless voice and data communications when drivers are inside the enterprise campus or hotspots.
An SiRFstarIII GSC3ef/LP GPS chipset provides autonomous GPS support for robust location based applications. It has flexibility to operate in either standalone or assisted GPS (aGPS) mode (carrier dependent).
The VC6096 offers integrated telemetric support, allowing enterprises to automatically monitor and collect information related to the operation of vehicle engines. Visibility into engine error codes enables proactive maintenance to protect driver productivity and vehicle utilization. Visibility into excessive revolutions per minute (RPMs) helps a dispatcher spot inefficient vehicle use.
The VC6096 enables drivers to place and receive phone calls. The integrated internal speaker and microphone combines with Bluetooth allow drivers to choose their preferred hands-free voice mode: a wireless Bluetooth headset or speakerphone.
The VC6096 In-Vehicle/Fixed-Mount Mobile Computer is a combination device that features a mobile phone, GPS, and data collection. It is the opinion of this office that the function of the GPS is subordinate to the functions telecommunication and real-time data collection functions of the VC6096 In-Vehicle/Fixed-Mount Mobile Computer, as was the determination within HQ Ruling W968223 for similar type merchandise. As such, the VC6096 In-Vehicle/Fixed-Mount Mobile Computer is a composite machine with two components that merit equal consideration. They are an ADP machine of heading 8471 and transmission apparatus of heading 8517.
In determining the classification of the VC6096 In-Vehicle/Fixed-Mount Mobile Computer, 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. However, this office has not been able to establish a principal function for this composite machine, nor have you demonstrated that it has a principal function. Therefore, we refer to General Rule of Interpretation (GRI) 3 regarding composite goods to determine the classification of the VC6096 In-Vehicle/Fixed-Mount Mobile Computer.
GRI 3(a) states:
The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.
As such, headings 8471 and 8517 are to be regarded as equally specific and given equal consideration since the VC6096 In-Vehicle/Fixed-Mount Mobile Computer is a composite good.
GRI 3(b) states:
Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
However, there is no one material or component that gives the VC6096 In-Vehicle/Fixed-Mount Mobile Computer its essential character.
GRI 3 (c) states:
When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
Therefore, since heading 8517 occurs last in numerical order among those headings that equally merit consideration, specifically 8471 and 8517, the classification of the VC6096 In-Vehicle/Fixed-Mount Mobile Computer will fall within heading 8517.
The applicable subheading for the VC6096 In-Vehicle/Fixed-Mount Mobile Computer will be 8517.12.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Telephones 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