CLA-2-84:RR:NC:1:110 G88935
Mr. Gary Klestadt
Trans-World Shipping Corp.
75 Maiden Lane, Suite 903
New York, NY 10038
RE: The tariff classification of PC Drawing Tablet from China.
Dear Mr. Klestadt:
In your letter dated March 16, 2001, on behalf of your client Micro Innovations Inc., you requested a tariff classification ruling.
The merchandise under consideration is the Crayola( Kids PC Drawing Tablet. The Crayola Drawing Tablet measures approximately 12 by 9 inches and is 1 inch thick with a 7 by 5 inch touch panel; the touch panel is described as the Working Area in the User’s Guide. A “Pen Stylus” drawing instrument is attached to the Crayola Drawing Tablet by a wire and is used to draw, sketch and trace on the touch panel. When you place the “Pen Stylus” drawing instrument onto the touch panel, the location corresponds to a position on the monitor of your personal computer (PC). Therefore, when you drawn on the touch panel, the object appears on your monitor rather then the touch panel. The Crayola Drawing Tablet is an interactive tool that lets you draw, sketch, and paint with any interactive drawing software (i.e. MsPaint, Paintbrush etc.). Two buttons are provided with the drawing tablet, one on the drawing instrument and one on the drawing tablet. The drawing instrument acts as a mouse and the two buttons take the place of the left and right mouse buttons. When not drawing, the tablet works as a fully functioning mouse. Plug and play function allows easy installation directly into most PC’s with a standard nine pin RS-232 connector and software in the form of a CD-ROM and 3 ½ inch floppy diskette.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS) is in accordance with the General Rules of Interpretation (GRI’s). GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.
Legal Note 5 to chapter 84, HTS, which provides guidance regarding units of automatic data processing machines (ADP), states:
(B) Automatic data processing machines may be in the form of systems consisting of a variable number of separate units. Subject to paragraph (E) below, a unit is to be regarded as being a part of the complete system if it meets all of the following conditions:
(a) It is of a kind solely or principally used in an automatic data processing system;
(b) It is connectable to the central processing unit either directly or through one or more other units; and
(c) It is able to accept or deliver data in a form (codes or signals) which can be used by the system.
Separately presented units of an automatic data processing machine are to be classified in heading 8471.
Printers, keyboards, X-Y coordinate input devices and disk storage units which satisfy the conditions of paragraphs (B)(b) and (B)(c) above, are in all cases to be classified as units of heading 8471.
Noting Legal Note 5 (B) and (D) to Chapter 84, HTS, the Crayola Drawing Tablet appears to meet the definition of a unit of an ADP machine as defined above. However, Legal Note 6 to Chapter 85 of the HTS, states “Records, tapes and other media of heading 8523 or 8524 remain classified in those headings, whether or not they are entered with the apparatus for which they are intended.” The software in all cases remains separately classified in heading 8524, in accordance with Chapter 85, Note 6, HTS.
The applicable subheading for the Crayola( Kids PC Drawing Tablet will be 8471.60.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Automatic data processing machines and units thereof…Input or output units…Other: Other: Other: Other: Other: Other.” The rate of duty will be free.
The applicable subheading for the CD-ROM software will be 8524.39.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Records, tapes and other recorded media for sound or other similarly recorded phenomena…Discs for laser reading systems: Other: For reproducing representations of instructions, data, sound, and image, recorded in a machine readable binary form…” The rate of duty will be free.
The applicable subheading for the 3 ½ inch floppy diskette software will be 8524.99.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Records, tapes and other recorded media for sound or other similarly recorded phenomena…Other: Other: Other.” The rate of duty will be free.
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 Eileen S. Kaplan at 212-637-7019.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division