CLA-2-85:OT:RR:NC:N1:112
Mr. Victor Truong
Representative Agent
Schenker of Canada Limited
6555 Northwest Drive
Mississauga, Ontario L4V 1K2
RE: The tariff classification of an e-Reader from an unspecified country of origin
Dear Mr. Truong:
In your letter dated April 16, 2012, you requested a tariff classification ruling on behalf of your client Kobo Inc.
The item concerned is the Kobo Touch e-Reader. It measures approximately 4.5" x 6.5" x 0.4" and weighs 6.5 ounces. It incorporates a 6" diagonal, Pearl high contrast E Ink display which uses 16 levels of screen grey-scale. This e-Reader incorporates a Freescale 508 Processor, 2GB of storage, an internal rechargeable battery, a slide power button on the top edge and a USB port at the bottom. Connectivity is achieved through USB and WiFi. Kobo desktop software, and a build-in Merriam-Webster Dictionary are installed at time of importation.
The Kobo Touch e-Reader is a handheld electronic device that is primarily designed to display electronic texts such as electronic books, newspapers and magazine articles. It is capable of defining any word selected from the text or searched by the user, via its dictionary function.
The applicable subheading for the Kobo Touch e-Reader will be 8543.70.9200, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Electrical machines and apparatus…: Other machines and apparatus: Other: Other: Electrical machines with translation or dictionary functions...". 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 Steven Pollichino at (646) 733-3008.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division