CLA-2-84:OT:RR:NC:N2:220
Patrick Smith
Elo Touch Solutions, Inc.
445 S. Gay St. Suite 406
Knoxville, TN 37902
RE: The tariff classification of a computer module from China
Dear Mr. Smith:
In your letter dated January 7, 2019 you requested a tariff classification ruling.
The merchandise under consideration is referred to as the X-Series Computer Module which is described as an all-in-one personal computer (PC) consisting of an Intel processor, 4 GB of memory, a 128 GB solid-state storage drive, numerous USB sockets, HDMI output, wireless 802.11ac and Bluetooth data connectivity, and an RJ45 LAN port. The X-Series Computer Module may be imported with Microsoft Windows Operating System and there are no hardware or software blocks preventing the user from adding or removing applications of their choosing.
The X-Series Computer Module is imported mounted within a pedestal base that is specifically designed to receive an Elo Touchscreen Monitor. However, we would note that the monitor is not subject to this review and the classification discussed herein is only for the PC which is said to be imported separately.
In your request you suggest the X-Series Computer Module is correctly classified under subheading 8471.41.0150, Harmonized Tariff Schedule of the United States (HTSUS), which provides for automatic data processing (ADP) machines comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined. As the subject ADP machine, as described, does not contain the display or any other input or output unit, it does not satisfy the requirements for subheading 8471.41.0150, HTSUS and we therefore disagree.
The applicable subheading for the X-Series Computer Module will be 8471.50.0150, HTSUS, which provides for “Automatic data processing machines and units thereof… Processing units other than those of subheading 8471.41 or 8471.49, whether or not containing in the same housing one or two of the following types of unit: storage units, input units, output units: Other.” The general rate of duty will be Free.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 8471.51.0150, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8471.50.0150, HTSUS, listed above.
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 the 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