Great World Customs Service
518 Eccles Avenue
South San Francisco, CA 94080
RE: The tariff classification of the Superbook from an undisclosed country
Dear Mr. Ting:
In your letter dated January 16, 2017 you requested a tariff classification ruling on behalf of your client, Andromium, Inc. DBA Sentio.
The merchandise under consideration is referred to as the Superbook, which you describe as a “smartphone accessory/laptop dock” measuring 29 cm by 19.5 cm and consisting of a liquid crystal display (LCD), a multi-touch track pad, a battery, and a full QWERTY keyboard within a plastic folding enclosure. The Superbook closely resembles a traditional laptop personal computer (PC), however unlike a laptop, the Superbook does not contain a processor, program storage, a speaker, or a microphone. The Superbook is said to be imported packaged with a USB cable and a charging adapter.
In use, the user is required to download and install the Sentio application from the GooglePlay Store onto their Android smartphone and connect to the Superbook via a USB cable. Once the devices are connected and the application is started, the user’s phone display is presented on the Superbook LCD and the user may interact with the smartphone’s applications directly from the Superbook’s trackpad and keyboard. In doing so, the Sentio application allows users to interact with their smartphone in a manner similar to an automatic data processing (ADP) machine, such as a laptop or desktop PC. We would note that the processing and storage of all applications is performed from and stored onto the user’s smartphone.
In your request you suggest that the Superbook is correctly classified under 8471.60.1050, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: Input or output units, whether or not containing storage units in the same housing: Combined input/output units. However, the Superbook does not connect to an ADP machine and does not meet the requirements set forth in Chapter 84 Note 5. As such, classification in heading 8471 is not appropriate.
The applicable subheading for the Superbook will be 8543.70.9960, HTSUS, which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter…: Other machines and apparatus: Other: Other: Other: Other.” The rate of duty will be 2.6% ad valorem.
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 firstname.lastname@example.org.
Steven A. Mack
National Commodity Specialist Division