CLA-2-84:OT:RR:NC:N2:220
Ashleigh Strother
PwC
214 N Tryon St
Charlotte, NC 28202
RE: The tariff classification of the tablets from China and Vietnam
Dear Ms. Strother:
In your letter dated January 27, 2025, you requested a tariff classification ruling on behalf of your client, ReMarkable AS.
The merchandise under consideration is identified as the ReMarkable 2 and the ReMarkable Paper Pro. Both devices are described as computing tablets that incorporate a processor, system memory, internal storage, a touch surface, a display, Wi-Fi connectivity, a USB-C port, and operate on a Linux-based operating system. You state that the ReMarkable 2 is manufactured in China, while the ReMarkable Paper Pro is manufactured in Vietnam. The tablets, which are imported into the United States with a stylus pen, weigh approximately 1 kg.
In use, the tablets function as portable personal electronic devices that allow users to take notes by hand, create documents, read and edit external documents, and perform several application specific data processing tasks. During your demonstration of the tablets, it was noted that users are free to add and/or remove various applications to the machines, where it was also established that users can execute and switch between numerous productivity and entertainment applications. The devices have built in keyboards and via the USB/external connector additional automatic data processing (ADP) units can be connected.
In your request you state the tablets meet all the conditions of Legal Note 6 (A) to chapter 84, Harmonized Tariff Schedule of the United States (HTSUS) because they: store the processing program (Linux) and other programs and/or plugins, and the data necessary for the execution of those programs; are freely programmable, since the user may add or remove new programs of their choosing while allowing new applications to be written for the devices; perform computations as specified by the user; their processing programs are executed by logical decisions without human intervention. Additionally, you suggest that the tablets are classifiable under subheading 8471.30.0100, HTSUS, as ADP machines. We agree.
The applicable subheading for the ReMarkable 2 and the ReMarkable Paper Pro will be 8471.30.0100, HTSUS, which provides for “Automatic data processing machines and units thereof; Portable automatic data processing machines, weighing not more than 10 kg, consisting of at least a central processing unit, a keyboard, and a display.” The general rate of duty will be Free.
Effective February 4, 2025, in accordance with the President’s Executive Order “Imposing Duties to Address the Synthetic Opioid Supply Chain in the People’s Republic of China,” all products of China and Hong Kong as provided by heading 9903.01.20 in Section XXII, Chapter 99, Subchapter III, U.S. Note 2(s), HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.20, in addition to subheading 8471.30.0100, 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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