CLA-2-90:OT:RR:NC:N1:105
Christine Denny
Qualcomm Inc.
5775 Morehouse Drive
San Diego, California 92121
RE: The tariff classification of the Mobile Test Platform from Taiwan.
Dear Ms. Denny:
In your letter dated March 17, 2022, you requested a tariff classification ruling. No sample was provided.
The item under consideration is the Mobile Test Platform (MTP), which is a functional smartphone device with specifically designed hardware modifications used by handset manufacturers, operators and developers to help implement and verify the features available on Qualcomm’s mobile chipset technology. MTP devices provide manufacturers and developers with a primary chipset validation platform which focuses on modem performance and industry leading Radio Frequency (RF) development. The MTPs provide a multiboard solution that includes separate RF, baseband and connectivity cards that provides flexibility to support different RF configurations and alternate connectivity solutions. Specifically, these devices are designed to assist internal and external customers with developing products based on Qualcomm chipsets and test telecommunication performance of mobile chips. The MTP devices are intended for use only by engineering/development personnel and are not marketed to general consumers or designed for retail sale. MTPs are available in two base configurations; the first being a smartphone form factor targeted toward MSM/Fusion chipset testing capabilities and a “black box” form factor designed for standalone MDM chipset testing that can be outfitted with a MiFi display.
It is our opinion that the subject Mobile Test Platform meets the definition of a composite machine as it consists of two or more articles with functions that are, prima facie, classifiable in different headings. Therefore, classification is governed by Note 3 to Section XVI of the Harmonized Tariff Schedule of the United States (HTSUS), which states, in pertinent part, that classification is determinant upon the principal function of the good. In reviewing the information presented, it is the opinion of this office that the ability to measure and test telecommunication performance of mobile chips imparts the principal function of the device. Devices that test telecommunication performance are provided for under Heading 9030, HTSUS.
Therefore, as you suggest in your letter, the applicable subheading for the Mobile Test Platform will be 9030.40.0000, HTSUS, which provides for “Oscilloscopes, spectrum analyzers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionizing radiations; parts and accessories thereof: Other instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers).” The general rate of duty is 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.
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 Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division