CLA-2-85:RR:NC:MM:109
Mr. Jose G. Castro
Trade Compliance Analyst
Symbol Technologies, Inc., Subsidiary of Motorola Inc.
5400 George McVay Drive
McAllen, TX 78503
RE: The tariff classification of a Motorola Global ES400 Enterprise Digital Assistant (EDA) from China
Dear Mr. Castro:
In your letter dated October 25, 2010, you requested a tariff classification ruling.
The merchandise subject to this ruling is a Motorola Global ES400 Enterprise Digital Assistant (EDA). It is a pocket-sized mobile device that has voice and data capabilities, which enable the user to securely access business critical applications. Worldwide communication is achieved with user selected 3.5G WAN: GSM HSPA and CDMA EVDO compatibility. It is equipped with broadband WLAN functionality supporting 802.11 a/b/g enabling data and an application for push-to-talk over VoIP compatibility. Built on the Microsoft Windows Mobile 6.5 platform, the ES400 EDA enables workers in the field service, field sales, retail, healthcare, utilities, manufacturing, transportation/distribution and small and medium-sized businesses to collect data, access business critical applications and back-end systems. It is equipped with a 600 MHz, ARM processor and 256MB RAM/1GB flash memory.
The ES400 is equipped with a high resolution 3.2 MP auto focus digital camera, which enables the easy capture of 1D and 2D bar codes, signatures, photos and high quality videos. Other features are a three inch VGA touch screen, a keyboard, and a built-in biometric fingerprint reader that ensures access only to authorized users. It has an integrated standalone or assisted-GPS receiver and supports Bluetooth and PTT wireless or wired headsets.
It is the opinion of this office that the camera, VGA touch-screen, keyboard, biometric fingerprint reader, and GPS functions are subordinate to the other functions of the Motorola Global ES400 Enterprise Digital Assistant (EDA), as was the determination within HQ Ruling W968223 for similar type merchandise. The Motorola Global ES400 Enterprise Digital Assistant (EDA) is a composite machine whose prominent features are the push-to-talk capability and the ARM processor, which both merit equal consideration when determining the classification of the Motorola Global ES400 Enterprise Digital Assistant (EDA). The push-to-talk function is considered transmission apparatus of heading 8517 and the ARM processor is an ADP machine of heading 8471.
In determining the classification of the Motorola Global ES400 Enterprise Digital Assistant (EDA), 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 Motorola Global ES400 Enterprise Digital Assistant (EDA).
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 8517 and 8471 are to be regarded as equally specific and given equal consideration since the Motorola Global ES400 Enterprise Digital Assistant (EDA) 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 Motorola Global ES400 Enterprise Digital Assistant (EDA) 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 8517 and 8471, the classification of Motorola Global ES400 Enterprise Digital Assistant (EDA) will fall within heading 8517.
The applicable subheading for the Motorola Global ES400 Enterprise Digital Assistant (EDA) 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