CLA-2-84:OT:RR:NC:N1:120
TARIFF NOS.: 8471.60.9050; 8473.30.5100; 9608.60.0000; 8205.59.5560; 4901.10.0040
Ms. Julie Vair
Expeditors Tradewin, LLC
1015 Third Avenue
12th floor
Seattle, WA 98104
RE: The tariff classification of pressure-sensitive stylus pens, incorporating non-inking nibs, with accessories from Japan
Dear Ms. Vair:
In your letter dated August 26, 2014, you requested a tariff classification ruling on behalf of your client, Wacom Technology. The samples submitted are being returned to you.
The subject merchandise of this ruling request is two pressure-sensitive stylus pens, the Wacom model KP1302 and the Wacom model ZP130. The KP1302 model is referred to as the “Wacom Intuos4 Inking Pen,” and the ZP130 model is referred to as the “Wacom Intuos3 Inking Pen.” Both models include a printed circuit board assembly (PCBA) with Electro-Magnetic Resonance (EMR) technology and are designed to only interact with a Wacom Graphics tablet, which is a smaller tablet, i.e., having a surface area of 4 inches by 5 inches to 8 inches by 12 inches. The graphic tablet is used to create animation, to create a drawing, to photoshop, et cetera. However, these pens are also used for non-drawing purposes according to the literature.
As noted above, models KP1302 and ZP130 are pressure-sensitive devices employing electro-magnetic resonance technology. While Wacom Technology (“Wacom”) refers to the accuracy of the devices, neither device incorporates a viewing window with a crosshair sight. Indeed, for “precise digitizing and tracing,” Wacom only provides “the option of a mouse-like ‘cursor’ device with a crosshair sight.”
Each pressure-sensitive stylus pen incorporates a PCBA with a pressure sensor, as well an analog converter which converts radio waves received from the digitizer tablet into digital data. The tip of each pressure-sensitive stylus pen sends these digital signals to the tablet using electro-magnetic resonance technology to locate and input a data position on the tablet’s X-Y grid.
These pressure-sensitive stylus pens are of the class or kind of X-Y coordinate input units used with automatic data processing (ADP) machines. Legal Note 5 (C) to Chapter 84 of the Harmonized Tariff Schedule of the United States (HTSUS), defines the term “data processing unit” for purposes of heading 8471, HTSUS, as a “unit” satisfying the following conditions: (ii) It is connectable to the central processing unit either directly or through one or more other units; and (iii) It is able to accept or deliver data in a form (codes or signals) which can be used by the system. This legal note specifies that X-Y coordinate input devices, which satisfy the conditions of paragraphs (C)(ii) and (C)(iii) of Legal Note 5 (C) to Chapter 84, HTSUS, are in all cases to be classified as units of heading 8471, HTSUS.
The pressure-sensitive stylus pens are imported in a retail package. Specifically, the KP1302 stylus pen, incorporating a standard non-inking nib, is packaged with a small pen stand, two replacement non-inking nibs, three black ball point pen refills, and a printed paper instructional sheet. Moreover, the ZP130 stylus pen, incorporating a standard non-inking nib, is packaged with a small pen stand; two replacement non-inking nibs; three black ball point pen refills; a stainless steel nib puller, which is a hand-operated tool used to remove nibs from the pressure-sensitive stylus pen; and a printed paper instructional sheet.
You state, via e-mail, that this merchandise should be classified as “sets,” with the essential character being imparted by the pressure-sensitive stylus pens, since they meet all the following required criteria: (a) consisting of at least two different articles which are, prima facie, classifiable in different headings; (b) consisting of products or articles put up together to meet a particular need or carry out a specific activity; and (c) put up in a manner suitable for sale directly to users without repacking.
In this regard, it is the opinion of this office that the pressure-sensitive stylus pens with their replacement non-inking nibs and their black ball point pen refills are designed to be used together to carry out more than one specific activity, i.e., the activity of a pressure-sensitive stylus pen of heading 8471, HTSUS, which provides, in pertinent part, for automatic data processing units, and the activity of a ball point pen. Therefore, all the items packaged together do not meet all the above-stated requirements of a set for tariff classification purposes. However, each pressure-sensitive stylus pen with its intended small pen stand is considered to be a two-piece composite good, based on General Rule of Interpretation 3(b), for tariff classification purposes, with the pressure-sensitive stylus pen imparting the essential character of the good.
The applicable subheading for these pressure-sensitive stylus pens, incorporating the non-inking nib, with their intended small pen stand will be 8471.60.9050, HTSUS, which provides for 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 applicable subheading for the two replacement non-inking nibs will be 8473.30.5100, HTSUS, which provides for Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: Other. The rate of duty will be Free.
The applicable subheading for the three black ball point pen refills will be 9608.60.0000, HTSUS, which provides for refills for ball point pens, comprising the ball point and ink reservoir. The rate of duty will be 0.4 cents each plus 2.7 percent ad valorem.
The applicable subheading for the stainless steel nib puller will be 8205.59.5560, HTSUS, which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: other: other: of iron or steel: other: other (including parts). The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the printed paper instructional sheets will be 4901.10.0040, HTSUS, which provides for printed books, brochures, leaflets and similar printed matter: in single sheets, whether or not folded: other than reproduction proofs. 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division