CLA-2-85: OT: RR: NC: N1:120
Mr. Jean-Claude Excoffier
Trade Consultant
Hewlett-Packard Company
150 Route du Nant d’Avril
Meyrin CH1217
Switzerland
RE: The tariff classification of an All-In-One PC with accessories from China
Dear Mr. Excoffier:
In your letter dated August 3, 2015, you requested a tariff classification ruling.
The merchandise at issue, based on the submitted information, is described as an All-In-One PC and is identified as the “Sprout Personal Computer (‘PC’) System” or the “Sprout” (model number 23-s010). The HP Sprout is an All-In-One PC that combines a fully functioning PC with a 23-inch multi-touch LED-backlit LCD display, a scanner and depth sensor, a high-resolution webcam, a projector/illuminator, and a touch mat, all integrated into a single device.
The HP Sprout is equipped with the following: a Windows 8.1 operating system; an Intel® processor; an 8GB memory; and a 1TB SATA 6G solid-state hybrid drive; a 2G video graphics card; premium stereo speakers and dual digital MEMS microphones; memory and expansion slots; an HP 3-in-1 Media Card Reader; various external ports, such as dual USB 2.0 ports and dual USB 3.0 ports; and wireless connectivity.
The All-In-One PC is stated to meet all the following conditions of Legal Note 5(A) to chapter 84, Harmonized Tariff Schedule of the United States (HTSUS): it stores the processing program (Windows 8.1) and other programs, e.g., Office 365, and the data necessary for the execution of the programs; it is freely programmable since the user may add new programs when necessary, and the user may also write new programs on the PC; it performs computations as specified by the user; and its processing programs are executed by logical decisions without human intervention.
The HP Sprout will also be delivered to the customer with a stylus pen, a wireless keyboard, and a wireless mouse. When retail packed, at the time of importation, with these accessories, this combination will be considered a set for tariff classification purposes, with the essential character being imparted by the All-In-One PC.
The applicable subheading for the HP Sprout All-In-One PC with accessories will be 8471.41.0150, HTSUS, which provides for “Automatic data processing machines and units thereof; …: Other automatic data processing machines: Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined: 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 Karl Moosbrugger at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division