CLA-2-84:OT:RR:NC:1:120
Mr. John Torrenti
LaJust Sports America, Inc.
224 Hawthorne Lane
Orange, CT 06477
RE: The tariff classification of Electronic Scoring System Receiver with Judge’s Scoring Set from South Korea
Dear Mr. Torrenti:
In your letter dated June 3, 2009 you requested a tariff classification ruling. In place of samples, photographs of the subject merchandise were taken and submitted with your request.
The merchandise under consideration consists of an electronic scoring system receiver with a Judge’s scoring set designed for scoring a Taekwondo (martial arts) competition.
The electronic scoring system receiver unit is contained in a black plastic box with a base. The front panel has LED status indicators with a touch pad for operator controls. The touch pad buttons are color coded to indicate registration, start, clock settings, time limit, warning penalties, scores for each contestant and the winner. The light indicators signal power and a USB connection to a personal computer (imported separately) to access the scoring system software downloaded to the computer. On the side panel of the rectangular box are electronic connections for an RCA cable, a speaker, a USB and a serial connection. The device has a radio frequency antenna for wireless connection and a microprocessor.
The Judge’s scoring set includes three hand controllers, one host controller junction box, three 25-meter cables, serial cable and power supply. The hand controllers have momentary contact, push-button switches rated for 36 Volts (V) contained in a square-shaped, plastic housing. The switches correspond to four raised push-buttons (red and green) that the judge presses to manually indicate the head or body hits each contestant receives during the competition. Each hand controller connects to the host controller junction box via the 25-meter cable for a single serial connection to the receiver unit. The junction box is contained in a metal housing and converts the voltage signals from the hand controller’s switches to line-level data signals (binary code). It transmits the data signals to the receiver via its serial port, which translates them into computer language for further processing by the computer. On its side are cable connections, a serial port, and an AC connection for power supply. All the items are packaged and fitted together in a black, durable, woven, nylon carrying bag designed with compartments to hold each item.
The electronic scoring receiver unit connects the computer’s CPU indirectly to the hand controller and each contestant’s electronic body protector vest (imported separately) used in the Taekwondo competition. At input, the receiver enables an external signal from the hand controllers and electronic vest to be understood by the computer, while at output, the receiver converts the signals that result from the processing carried out by the computer into signals which can be used by the three hand controllers and vest. The scoring system software sends an electronic signal to the scoring wireless receiver to register each electronic body protector vest. It programs the vest with the impact power levels required to score points and then registers those points with the computer.
Under Section XVI, Note 4, a Functional Unit is a machine or combination of machines consists of individual components (separate or interconnected by piping, transmission devices, electric cables or by other devices) intended to a clearly defined function covered by one or the headings in chapter 84 or chapter 85, then the whole falls to be classified in the heading appropriate to that function.
The Judge’s scoring set meets the definition of a functional unit. The three hand controllers, one host controller junction box, three 25-meter cables, serial cable and power supply are machines sold and shipped together as a set and meet the definition of a functional unit. The hand controllers and junction box, interconnected by cables, contribute to one clearly defined function of an ADP unit. Together, the components input data signals to a computer.
The Judge’s scoring set meets the requirements of Note 5(C) of Chapter 84, Harmonized Tariff Schedule of the United States (HTSUS) as a unit of an ADP system. It is solely or principally used in an ADP system, it is connectable to the central processing unit (CPU) directly or through one or more other units, and is able to accept or deliver data in a form (codes or signals) which can be used by the system.
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes.
The applicable subheading for the Judge’s scoring set will be 8471.60.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Automatic data processing machines and units thereof: Input or output units, whether or not containing storage units in the same housing: Other: Other: Other. The rate of duty will be free.
The electronic scoring system receiver device is a signal converting device and also meets the definition of a "unit" of an ADP system, as per Legal Note 5 (C) to Chapter 84 of the HTSUS. The applicable subheading for the electronic scoring system receiver will be 8471.80.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Automatic data processing machines and units thereof…Other units of automatic data processing machines: Other: Other. 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 Denise Faingar at (646) 733-3010.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division