CLA-2-84:OT:RR:NC:1:120

Ms. Barbara Dawley
Meeks, Sheppard, Leo & Pillsbury
1735 Post Road
Suite 4
Fairfield, Connecticut 06824

RE: The tariff classification of SpeechMikes from unknown countries

Dear Ms. Dawley:

In your letter dated July 16, 2009 you requested a tariff classification ruling on behalf of the Consumer Lifestyle sector of Philips Electronics N.A. Corporation. The samples submitted with this ruling are being returned as requested.

The merchandise under consideration includes the SpeechMike models 5176 “Pro Plus”, 5272 “Classic”, 5274 “Pro Plus”, 5276 “Pro Plus”, and 5262 “Classic.” The models are capable of receiving voice dictation and converting these analog signals into data signals that the personal computer (PC) can understand. The computer installed software converts the data signals to text so they can be saved, retrieved, edited, etc.

The SpeechMike is a plastic, handheld device with an attached USB cable. It contains an electric circuit board, which provides logic for the SpeechMike functions. It incorporates programmable buttons/keys, a built-in PC mouse and scroll wheel, a microphone and loudspeaker. The programmable button(s)/keys, mouse and scroll wheel are used to manipulate, control, alter, edit, record, and playback the text on the computer; and navigate through files within the PC. An LED provides the user with visual feedback, indicating a mode or when a key or button is activated. Each model is boxed with SpeechMike installation software, a holder and an instruction manual.

Each SpeechMike model is a composite machine made up of the following components designed for the purpose of performing two or more complementary or alternative functions.

The 5176 model includes: programmable function keys, microphone, push buttons, optical trackball and a scroll wheel mouse. The programmable keys allow for individual customization and the push buttons control the following functions: stop, record, play, fast forward and pause.

The 5272 model includes: a 4-position slide switch, programmable function keys, microphone, a dedicated button, optical trackball and scroll wheel mouse, and a clearly visible LED. The 4-position slide switch and programmable keys allow for individual customization. The dedicated button is used to record spoken instructions and the LED indicates recording, inserting and overwriting modes.

The 5274 model includes: programmable function keys, microphone, and push buttons.

The 5276 model includes: programmable function keys, microphone, push buttons, optical trackball and a scroll wheel mouse, dedicated button and a clearly visible LED.

The 5262 model includes: a 4-position slide switch, programmable function keys, microphone, a dedicated button, optical trackball and scroll wheel mouse, and a clearly visible LED. The 4-position slide switch and programmable keys allow for individual customization. The dedicated button is used to record spoken instructions and the LED indicates recording, inserting and overwriting modes. The SpeechMike meets the requirements of Note 5(C) to Chapter 84 of the Harmonized Tariff Schedule of the United States, HTSUS. It is of a kind solely or principally used in an ADP system. It is connectable to the central processing unit directly, and able to accept and deliver data in a form which can be used by the ADP system.

SpeechMikes meet the requirements of an X-Y coordinate input unit for inputting position data into ADP machines. It receives input data and converts it into signals which can be processed by the machine.

Note 5(C) is subject to Note 5(E), whereby goods are excluded from classification in Heading 8471 if they perform a specific function other than data processing. However, the microphone component of the SpeechMike is not a stand-alone microphone classifiable within heading 8518. Also, the type of “transfer” of data does not appear to be the type of “transmission apparatus” provided for in heading 8517.

Of the above SpeechMike features, the microphone, transmission apparatus and other functions are subsidiary to the X-Y coordinate input unit, which imparts the principal function.

The applicable subheading for the X-Y coordinate input device will be 8471.60.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "[a]utomatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included: Input or output units, whether or not containing storage units in the same housing.” 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