CLA-2-84:OT:RR:NC:N2:220
Michelle Dunn
C.H. Robinson
201 E 4th Street
Cincinnati, OH 45202
RE: The tariff classification of a Kurio Next Tablet from China
Dear Ms. Dunn:
In your letter dated March 05, 2020, you requested a tariff classification ruling on behalf of your client, Group Sales.
The merchandise under consideration is identified as the Kurio Next Tablet (Tablet), which you describe as a portable personal computer intended for use by children ages three and older. The Tablet comes preloaded with the Android 8.1 Oreo operating system and is equipped with a quad core processor, a 16 GB storage, a 7” touchscreen display, a speaker, wireless connectivity, front and rear cameras, a micro SD card slot, a micro USB port, and a 2580 mAh rechargeable battery. The Tablet will be imported in retail packaging along with a power adapter, a protective bumper, a USB cable, and a user manual.
In use, the Tablet introduces children to computing technology for the purpose of learning and entertainment. The Tablet offers preloaded applications such as web browsing, music and video streaming, interactive games, and other applications that can be installed through Google Play Store or Kidoz store. You state that the key features of this Tablet are internet filtering, where a parent monitors online activity for inappropriate content; time control management, which allows parents to limit screen time; and application management, which allows a parent to monitor and manage age-appropriate applications residing on the device.
In your request, you suggest the Tablet is a portable automatic data processing (ADP) machine classified under subheading 8471.30.0100, Harmonized Tariff Schedule of the United States (HTSUS). We would note that for a good to be considered as an ADP machine, it must satisfy all the requirements set forth in Chapter 84 Note 5 (A), HTSUS, which requires that the machine is capable of:
storing the processing program 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.
Based on the information provided, and in conjunction with our own testing and analysis of the sample you provided, the subject Tablet is a fully functional ADP machine that operates, without restrictions, with the applications the user chooses to install. The Tablet is equipped with hardware and software that allow it to perform, without artificial constraints, functions such as email; word processing; spreadsheet calculations; internet browsing; games; and more. Furthermore, the Tablet does not impose limitations as to the addition or removal of software applications via the Google Play Store. Thus, we are of the opinion that the requirements of Note 5 (A) are satisfied and the Tablet is considered a portable ADP machine as described in the nomenclature.
The applicable subheading of the Kurio Next Tablet will be 8471.30.0100, HTSUS, which provides for “Automatic data processing machines and units thereof; Portable automatic data processing machines, weighing not more than 10 kg, consisting of at least a central processing unit, a keyboard, and a display.” The general 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 the World Wide Web at https://hts.usitc.gov/current.
Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name, or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product, we recommend notifying your local Customs office prior to importation.
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