CLA-2-85:OT:RR:NC:N4:120
Cathy Spencer
Freight Expediters
6920 Engle Rd. Suite II
Middleburg Heights, OH 44130
RE: The tariff classification of Raspberry Pi components from Great Britain
Dear Ms. Spencer:
In your letter dated April 6, 2017 you requested a tariff classification ruling on behalf of your client, International Products Sourcing Group. The samples you submitted for our review will be returned as requested.
The merchandise under consideration consists of individually packaged accessory components used exclusively with the Raspberry Pi. You have submitted five samples for our consideration which are all accessories that are referred to as a “Hat” or a “pHat.” These acronyms represent the method of affixing the devices to the Raspberry Pi and simply represent the term “Hardware attached on top.” The term “pHat” merely identifies a smaller version of the Hat. Generally, Hats and pHats are printed circuit board assemblies (PCBA) that each contain a mounted EEPROM which identifies the device to the Raspberry Pi. You also describe the Raspberry Pi as a credit card-sized, single board, fully functional personal computer (PC) and have submitted five samples of devices that are used with the Raspberry Pi to perform certain functions.
The first item is referred to as the Drum Hat and is described as a capacitive touch pad with Light Emitting Diodes. The Drum Hat consists of a PCBA that is physically mounted to the general purpose input/output (GPIO) interface on the Raspberry Pi and has eight capacitive touch pads where a user would interact with the pad of their choosing, thereby generating a drum sound. In your request, you suggest classification of the “Drum Hat” under subheading 9207.10, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Musical instruments, the sound of which is produced, or must be amplified, electrically….” However, Legal Note 1(b) to Chapter 92 states that this chapter does not cover “Microphones, amplifiers, loudspeakers, headphones, switches, stroboscopes or other accessory instruments, apparatus or equipment of chapter 85 or 90, for use with but not incorporated in or housed in the same cabinet as instruments of this chapter.” Therefore, we disagree with your suggested classification as the “Drum Hat” is not intended or designed to be incorporated or housed in the same cabinet of a musical instrument. Rather, it is designed to be used with the credit card-sized “Raspberry Pi,” a fully functional PC, used to teach the basics of computer science. Thus, classification in Chapter 92 is precluded.
The second item is referred to as the Black Hat Hack3r kit which contains a printed circuit board, a 40-way GPIO ribbon cable, three multi-pin connectors, four plastic standoffs, and four rubber non-slip feet. The Hack3r kit is primarily an assortment of unassembled connectors and is intended to be a soldering project that when completed, allows users the ability to access the GPIO pins while the Raspberry Pi is running.
The third item is referred to as the ESP8266 pHat which is a Wi-Fi PCBA that connects to the Raspberry Pi through the GPIO interface. This device is a type of development board that has multiple contacts and connection points which allow users to experiment with Wi-Fi signals in use by the Raspberry Pi along with and any components attached to the ESP8266 pHat. It can connect to 802.11b/g/n networks on the 2.4GHz band, can be addressed via a serial connection, and responds to the AT command set that makes it behave similar to a traditional modem. The ESP8266 pHat is said to have all the requirements to connect a device to a Wi-Fi network. The stated features include: Wi-Fi connectivity over serial (up to 1mbps); 802.11 b/g/n Wi-Fi; 80MHz 32-bit MCU; 10-bit analog to digital conversion; WPA/WPA2 security support; WEP/TKIP/AES encryption; compatible with Raspberry Pi 3, 2, B+, A+, Zero, and Zero W. In your request, you suggest the ESP8266 pHat is properly classified in subheading 8543.70, HTSUS, as a machine or apparatus having an individual function which is not specified elsewhere in the tariff. We disagree as this device is more specifically provided for in heading 8517, HTSUS.
The fourth item is referred to as the Enviro pHat which is a PCBA that connects to the Raspberry Pi through the GPIO interface. The Enviro pHat incorporates several sensors that enable a user to measure a number of variables. One sensor has the ability to measure temperature and barometric pressure, another measures ambient light levels and color values, and a 3-axis accelerometer/magnetometer measures motion. The Enviro pHat is a composite good wherein the board’s ability to measure motion (by means of the accelerometer), at a minimum, equally merits consideration in providing the product’s essential character in accordance with General Rule of Interpretation 3(c).
The last item is referred to as the Zero LiPo which is a power supply for the Raspberry Pi. The Zero LiPo consists of a PCBA that incorporates a step-up boost converter, power on and battery low indicator LEDs and other necessary electrical circuitry/elements. When used in conjunction with the proper battery, this converter is used to supply up to 1.5A of continuous DC current to the Raspberry Pi PC. In your request you suggest the Zero LiPo is properly classified in subheading 8473.30, HTSUS, as a part or accessory to automatic data processing machines. We disagree, as this power supply is more specifically provided for in heading 8504, HTSUS.
The applicable subheading for the Drum Hat will be 8543.70.9960, HTSUS, which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter…: Other machines and apparatus: Other: Other: Other: Other.” The rate of duty will be 2.6% ad valorem.
The applicable subheading for the Black Hat Hack3r will be 8537.10.9170, HTSUS, which provides for “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of 8535 or 8536, for electric control or the distribution of electricity…: For a voltage not exceeding 1,000 V: Other: Other: Other.” The rate of duty will be 2.7 percent ad valorem.
The applicable subheading for the ESP8266 pHat will be 8517.62.0050, “Telephone sets…: Other apparatus for the transmission or reception of voice, images or other data…: Machines for the reception, conversion and transmission or regeneration of voice, images or other data…: Other.” The rate of duty will be Free.
The applicable subheading for the Enviro pHat will be 9031.80.8085, HTSUS, which provides for “Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof: Other instruments, appliances and machines: Other: Other.” The rate of duty will be 1.2% ad valorem.
The applicable subheading for the Zero LiPo will be 8504.40.9580, HTSUS, which provides for “Electrical transformers, static converters…: Static converters: Other: Other.” The rate of duty will be 1.5 percent ad valorem.
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 https://hts.usitc.gov/current.
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 Karl Moosbrugger at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division