CLA-2-84:OT:RR:NC:N4:120
Anna G. Casillas
Sony Electronics Inc.
16535 Via Esprillo
San Diego, CA 92127
RE: The tariff classification of Xperia Touch Projector from Japan
Dear Ms. Casillas:
In your letter dated April 28, 2017 you requested a tariff classification ruling.
The merchandise under consideration is referred to as the Xperia Touch Projector. The Touch Projector is described as a composite machine consisting of a short-throw projector, a touch control infrared sensor, a 13 megapixel camera, and an automatic data processing (ADP) machine combined in a single enclosure. The ADP machine, which is loaded with the Android Operating System, is stated to be a fully functional personal computer (PC) with a 1.8 GHz processor, 3GB of memory, 32GB of storage, a graphics processor, wireless connectivity, and a lithium battery. You state that the device is equipped with numerous “sensors” such as the camera, microphone, and infrared sensor, which are all used when interacting with the various functions of the Touch Projector. The Touch Projector itself weighs 932 grams and will be imported with a power adapter, documentation, and packaged for retail sale.
In use, the Touch Projector allows users to perform basic data processing functions such as browsing the Internet, composing mail and word documents, creating and manipulating spreadsheets, streaming video content, playing interactive games, and more. The projector displays the PC’s image on any flat surface and through the infrared sensor, users have the ability to directly interact with the content by typing, swiping, and zooming in and out, which are all functions comparable to a tablet PC or similar device.
In your request you suggest the Touch Projector is correctly classified under 8471.30.0100, Harmonized Tariff Schedule of the United States (HTSUS), as a portable ADP machine. In making this determination, you note that the two components which merit equal consideration in classification of the Touch Projector are the ADP machine and the short throw projector, which you state are classifiable in headings 8471 and 8528, respectively. We agree.
The General Rules of Interpretation (GRIs) to the HTSUS govern the classification of goods in the tariff schedule. GRI-1 states, in pertinent part, that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ."
Section XVI, Note 3, of the HTSUS states: “Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.”
Based upon the information you provided, we find that the subject Touch Projector consists of two distinct machines, namely the ADP machine and the short throw projector, which are incorporated into a single enclosure and that the principal function of the device is the ADP machine. We would note that the Touch Projector satisfies the requirements set forth in Chapter 84, Note 5(A) and incorporates a battery that allows it to be used as a mobile computing device. Accordingly, the projected image, projected keyboard, and infrared touch sensor in conjunction with the ADP machine meets the terms of the subheading for portable ADP machines.
Therefore, in accordance with GRI-1 the applicable subheading for the Xperia Touch Projector will be 8471.30.0100, HTSUS, Automatic data processing machines and units thereof; "Portable automatic data processing machines, weighing not more than 10kg, consisting of at least a central processing unit, a keyboard and a display.” 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division