CLA-2-84:OT:RR:NC:N2:220
Lori Green Black Box Corporation 1000 Park Drive Lawrence, PA 15055 RE: The tariff classification of a keyboard, video, and mouse switch from China
Dear Ms. Green:
In your letter dated May 3, 2023, you requested a tariff classification ruling.
The merchandise under consideration is identified as the Emerald DeskVue, PN EMD5004-R (KVM Switch), which is described as a plastic enclosure containing a motherboard printed circuit board assembly (PCBA), a memory PCBA, a solid-state storage drive (SSD), and a cooling fan. On the side of the KVM Switch are numerous USB ports, and on the rear of the enclosure are two RJ-45 Ethernet ports, three HDMI ports, and two coaxial connectors. The KVM Switch functions to interconnect peripherals, such as a keyboard, display, mouse, and more, to an automatic data processing machine.
In your request, you state that the motherboard and proprietary BIOS firmware are designed and programmed to limit the user from accessing features and functions of an automatic data processing (ADP) machine, which in your opinion will prevent the KVM Switch from be considered an ADP machine of subheading 8471.50.0150, Harmonized Tariff Schedule of the United States (HTSUS). As an alternative, you suggest that the function of the KVM Switch is to interconnect peripherals to a server or ADP machine, where users can control multiple ADP machines via the connected mouse, keyboard, and display, and you offer subheading 8471.80.1000, HTSUS. We agree.
The applicable subheading for the Emerald DeskVue, PN EMD5004-R will be 8471.80.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Automatic data processing machines and units thereof: Other units of automatic data processing machines: Control or adapter units.” 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 8471.80.1000, 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 8471.80.1000, 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, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at the following addresses:
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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Karl Moosbrugger at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division