CLA-2-84:OT:RR:NC:N2:120
TARIFF NOS.: 8471.60.9050; 8473.30.5100
Ms. Deborah B. Stern, Esq.
Sandler, Travis & Rosenberg, P.A.
1000 NW 57th Court
Suite 600
Miami, FL 33126
RE: The tariff classification of the Surface Dial, Pen, and Pen Tip Kit from an unspecified country.
Dear Ms. Stern:
In your letter dated August 4, 2017, you requested a tariff classification ruling on behalf of your client, Microsoft Corp. The samples submitted are being returned to you.
The merchandise under consideration is identified by you as the Microsoft Surface Dial, the Microsoft Surface Pen, and the Microsoft Surface Pen Tip Kit. You describe the Surface Dial and the Surface Pen as battery operated, Bluetooth wireless, X/Y coordinate navigational devices for use with the Microsoft Surface touchscreen tablet personal computer (PC) as well as other devices incorporating a capacitive touchscreen.
The Surface Dial is a Bluetooth enabled multi-functional pointing device for tablet PCs incorporating capacitive touchscreens and works with various software applications by providing control and selection functions such as press and hold, rotate, and on-screen content selection and manipulation. Examples of other features include cursor control for drawing, erasing, pencil color or brush size, scrub through video content, and rotating 3D vectors. Through its Bluetooth connection, the Surface Dial functions similar to a standard mouse or pointing device. Moreover, when the Surface Dial is used in conjunction with a Microsoft Surface PC and placed directly on the touchscreen, additional features are enabled for specific software applications.
The Surface Pen is a battery operated Bluetooth stylus pen, the tip of which is pressure sensitive and sends digital signals to the tablet PC. Like the Surface Dial, when used on Microsoft Surface tablet PCs with a Microsoft-based digitizer, additional features are enabled. The tail of the pen contains electronics and a control button that allow the pen to open applications on the Surface tablet. The Surface Pen performs as a writing and drawing tool that allows the user to sketch, shade, and paint with artistic precision and control. It can also be used as a tapping device to drag and drop, as well as select menu options without touching the screen using a hover feature.
In your request you suggest the correct classification for the Surface Dial and Surface Pen is 8471.60.9050, Harmonized Tariff Schedule of the United States (HTSUS). We would note that for the Surface Dial and the Surface Pen to be classified in these subheadings they must first adhere to the Legal Notes governing automatic data processing (ADP) machines and their units. Specifically, they must be of the class or kind of input units used with ADP machines which meet the requirements set forth in Legal Note 5 (C) to Chapter 84 of the HTSUS, which defines the term “data processing unit” for purposes of heading 8471, HTSUS, as a “unit” satisfying the following conditions:
(i) It is of a kind solely or principally used in an ADP system;
(ii) It is connectable to the central processing unit either directly or through one or more other units; and
(iii) It is able to accept or deliver data in a form (codes or signals) which can be used by the system.
However, this legal note specifies that X-Y coordinate input devices which satisfy the conditions of paragraphs (C) (ii) and (C) (iii) noted above are in all cases to be classified as units of heading 8471, HTSUS. Thus, we find that the Surface Dial and Surface Pen are classifiable in subheading 8471.60, HTSUS, and agree with your suggested classification.
Turning to the Surface Pen Tip Kit, which is a retail packaging of various sized tips, you state that they are intended to be used solely and principally with the Surface Pen. You describe the kit as three non-inking interchangeable tips, each comprised of conductive components that do not contain any electronic parts. When mounted to the Surface Pen, the tip interacts with the capacitive surface of the tablet which then, based on the specific tip, provides a certain brush stroke or writing effect. In your request, you suggest the Surface Pen Tip Kit should be classified in 8473.30.5100, HTSUS. We agree.
The applicable subheading for both the Microsoft Surface Dial and the Microsoft Surface Pen will be 8471.60.9050, HTSUS, which provides for Input or Output units, whether or not containing storage units in the same housing: Other: Other: Other. The rate of duty will be Free.
The applicable subheading for the Microsoft Surface Pen Tip Kit will be 8473.30.5100, HTSUS, which provides for Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: 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 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