CLA-2-84:OT:RR:NC:1:120
Ms. Deborah B. Stern
Sandler, Travis & Rosenberg, P.A.
The Waterford
5200 Blue Lagoon Drive
Miami, Florida 33126
RE: The tariff classification of the Microsoft Surface from unknown country
Dear Ms. Stern:
In your letter dated October 30, 2008 you requested a tariff classification ruling on behalf of your client, Microsoft Corporation.
The merchandise under consideration is the Microsoft Surface, a computer contained in a table-like housing made of metal and acrylic panels. It measures 42.5 inches long by 27 inches wide by 21 inches high with a 30 inch XGA, DLP interactive tabletop display which operates by gesture and touch-based input. Its platform consists of a personal computer which generates display content, runs applications and processes the vision system information for interpretation of user input. Its acrylic interactive tabletop is a large horizontal “multi-touch” screen, capable of processing multiple inputs from multiple users. It recognizes objects by their shapes or by reading coded tags. When objects touch the tabletop, the LED light source aimed at the screen reflects back and is picked up by multiple infrared cameras. It uses a camera-based vision system with infrared direct illumination.
The computer has a 2.13-GHz Intel Core 2 Duo Processor, 2 GB of RAM (dual-channel DDR2 modules) matched for the Intel E6400 CPU, 250 GB SATA hard-disk drive, 256 MB graphics card, 8 USB ports, standard I/O connectors, and built-in flat panel speakers and stereo audio amplifiers. It has WiFi and Bluetooth antennas for wireless communication with other devices. The underlying operating system is a modified version of Microsoft Vista which allows for touch- and gesture-based input.
The Surface meets the conditions of an automatic data processing machine set forth in Note 5 A to Chapter 84, HTSUS. It is freely programmable by the user with no hardware or software blocks preventing the user from downloading any operating system or off-the-shelf software.
The Surface, which includes a processor, input and output device, is contained in the same housing and imported as a single ADP system. It is imported in two versions: one packaged and put up for retail sale with a Software Development Kit (SDK), and the other without. When imported with the SDK kit, it is considered a retail set and is classified by its essential character, the Microsoft Surface computer.
The applicable subheading for the Microsoft Surface will be 8471.41.0150, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Automatic data processing machines and units thereof…: Other automatic data processing machines: Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined: Other.” The 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Denise Faingar at (646) 733-3010.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division