CLA-2-84:OT:RR:NC:N2:120
Cathy Spencer
Freight Expediters
6920 Engle Rd. Suite II
Middleburg Heights, OH 44130
RE: The tariff classification of the Pi 3 Starter Kit from Great Britain
Dear Ms. Spencer:
In your letter dated August 17, 2017 you requested a tariff classification ruling on behalf of your client, International Products Sourcing Group.
The merchandise under consideration is referred to as the Pi 3 Starter Kit, PN 297929. The subject Starter Kit is comprised of a retail package containing a Raspberry Pi 3, a USB keyboard and mouse, a plastic enclosure, a micro SD card, a HDMI display cable, a power adapter, and a multicolor LED strip. The instant kit consists of two or more different articles that are, prima facie, classifiable in different headings. The Starter Kit also consists of articles put up together to carry out a specific activity (i.e., computing). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the kit in question is described within the meaning of "goods put up in sets for retail sale".
General Rule of Interpretation ("GRI") 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. As each item in the subject kit is put together for the specific purpose of contributing to the operation of the Pi 3, and the bulk of the cost is attributed to the Pi 3, it is the opinion of this office that the Pi 3 itself imparts the essential character of the Starter Kit.
You describe the Raspberry Pi 3 as a credit card-sized, single board, fully functional personal computer (PC) which consists of a ARM Cortex processor, 1GB memory, a micro SD slot, USB ports, a HDMI port, audio and composite video ports, wired and wireless Ethernet, and Bluetooth. The Pi 3 comes preloaded with the Raspbian Operating System but is capable of using other operating systems of the user’s choosing. There are a number of software applications available to use on the Pi 3 to perform a multitude of data processing tasks and educational projects.
In use, the Pi 3 works as a miniature PC and allows the user to perform basic data processing functions and is commonly used in electronics based projects where computing functions are required but at a smaller size and cost. Additionally, the Pi 3 is used in a wide range of educational projects such as learning various program languages, the manipulation of hardware components with its GPIO slot, and networking functions. However, we must note that the Pi 3 is an open source device with modest computing power to perform tasks based solely on the needs of the user. In this regard, there are no hardware or software blocks preventing the end user from downloading and executing installed programs or off-the-shelf software applications, or gaining internet access, or performing tasks traditionally achieved by a typical laptop or desktop PC. The Pi 3 is a freely programmable PC and satisfies the following criteria set forth by Note 5(A) to Chapter 84, Harmonized Tariff Schedule of the United States (HTSUS):
Storing the processing program or programs and at least the data immediately necessary for the execution of the program;
Being freely programmed in accordance with the requirements of the user;
Performing arithmetical computations specified by the user; and
Executing, without human intervention, a processing program which requires them to modify their execution, by logical decision during the processing run.
The applicable subheading for the Raspberry Pi 3 Starter Kit, PN 297929 will be 8471.50.0150, HTSUS, which provides for “Automatic data processing machines and units thereof… Processing units other than those of subheading 8471.41 or 8471.49, whether or not containing in the same housing one or two of the following types of unit: storage units, input units, output units: 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 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