CLA-2-84:OT:RR:NC:N1:120
Mr. Peter A. Quinter
Becker & Poliakoff
Emerald Lake Corporate Park
3111 Stirling Road
Fort Lauderdale, Florida 33312-6525
RE: The tariff classification of a Bluetooth 2.0 Keyboard set from China
Dear Mr. Quinter:
In your letter dated June 13, 2011, on behalf of Marware, Incorporated, you requested a tariff classification ruling. We are returning the submitted sample as you requested.
The merchandise under consideration is referred to as a “keyboard case for iPad 2, item number 8651,” which is a bluetooth 2.0 keyboard attached to a protective synthetic leather cover imported with accessories. The removeable keyboard is attached to the cover by magnets. The cover is specifically cut and designed for the keyboard, which measures approximately 7 inches in length by 10.5 inches in width by .25 inches in depth. The cover has an attached sleeve to house an iPad (not included), and can be folded to function as a stand for the iPad. The keyboard includes a built-in lithium ion battery and can be wired or wirelessly connected to an iPad, in addition to smart phones or a computer. This item is a composite good, which has the essential character of a keyboard.
The bluetooth keyboard meets note 5 (C ) to chapter 84, Harmonized Tariff Schedule of the United States (HTSUS), as an automatic data processing (ADP) unit.
The composite good, classified as a keyboard, is a set packaged and put up for retail sale with its accessories including a USB cord charger and a USB cable. Pursuant to General Rule of Interpretation 3 (b), HTSUS, the classification of a set is imparted by the component that gives the set its essential character, which is the keyboard.
The applicable subheading for the Bluetooth 2.0 keyboard set, item number 8651, will be 8471.60.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other input or output units, whether or not containing storage units in the same housing." 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