CLA-2-84:OT:RR:NC:N2:220
Nicholas Wight
3io
20 E Main St
Rexburg, ID 83440
RE: The tariff classification of a gaming personal computer (PC) from China
Dear Mr. Wight:
In your letter dated January 27, 2021 you requested a tariff classification ruling.
The merchandise under consideration is identified as the Newest Mini Gaming PC (PC), which is described as a desktop personal computer measuring 270 mm by 240 mm by 65 mm. The subject PC consists of the main board, processor, 64 GB memory, 1 TB storage, and a 4 GB video board. The PC has multiple USB sockets, DVI/HDMI/Display port outputs, two RJ45 Ethernet sockets, and two wireless antennas. Based on the information provided, the PC is imported with Windows 10 preinstalled and there are no hardware or software blocks preventing users from adding or removing the applications of their choosing.
Based on the technical specifications provided, the subject PC satisfies the requirements of Note 5 (A) to Chapter 84, Harmonized Tariff Schedule of the United States (HTSUS), and is identified as a functioning automatic data processing machine as described in the nomenclature.
The applicable subheading for the Newest Mini Gaming PC 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8471.50.0150, HTSUS, unless specifically excluded, are subject to an additional 25 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.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at the following:
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions https://www.cbp.gov/trade/remedies/301-certain-products-china
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