CLA-2-85: RR: NC: 1:108 K88339
Ms. Ivy Wong
Toshiba
9740 Irvine Boulevard
Irvine, California 92618-1697
RE: The tariff classification of a laptop computer/television from China.
Dear Ms. Wong:
In your letter dated August 4, 2004 you requested a tariff classification ruling.
The item in question is the Toshiba audio video laptop personal computer denoted under the brand name of Qosmio. Internally within the company it is denoted as model number E15.
The item, in the form of a laptop personal computer, is actually a dual functioning device. It is equipped with an Intel Pentium M processor 735, 64MB Graphics, 512 MB memory, a 15” XGA screen, 80GB hard disk drive, fixed 2-spindle DVD drives, WiFi 802.11g, XP-MCE operating system and an integrated TV tuner.
This device clearly has two distinct independent functions. It can operate as a personal computer and as a television. The tuner provides the television function through the reception and demodulation of an NTSC television broadcast signal. Television broadcasts are viewed directly on the 15 - inch flat panel screen. It is important to note that the TV tuner actually sits on top of the main system board where the central processing unit is located. The traditional internal TV tuner on other laptops is a separate device that is connected to the expansion port. This tuner is neither an expansion card nor does it connect to the PC expansion bus.
The TV signals are controlled and processed by the tuner and not by any other PC hardware contained within this particular laptop model. The television is operated independently from the regular computer functions without the use of any software and the computer does not have to be turned on for one to receive NTSC television broadcast signals. The device does function as a dual device with each function operating independently at the discretion of the user.
Note 3 to Section XVI of the Harmonized Tariff Schedule of the United States (HTS) provides, in pertinent part, that unless the context requires otherwise, machines adapted for the purpose of performing two or more complimentary or alternative functions are to be classified as if consisting only of that component or being that machine which performs the principal function.
Based upon the submitted information it is the opinion of this office that the Qosmio audio video laptop personal computer does not have a single principal function. Therefore classification will be in accordance with GRI 3c which indicates that when goods cannot be classified by reference to GRI 3a or 3b, they shall be classified under the heading which occurs last in numerical order among those which merit equal consideration.
The applicable subheading for the Qosmio audio video laptop personal computer will be 8528.12.7201 Harmonized Tariff Schedule of the United States (HTS), which provides for Reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors: reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus: Color: With a flat panel screen: Other: Other. The rate of duty will be 5 percent ad valorem
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 Michael Contino at 646-733-3014.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division