CLA-2-84:RR:NC:1:110 R01364

Dennis Heck
Yamaha Corporation of America
6600 Orangethrope Avenue
P.O. Box 6000
Buena Park, CA 90622-6600

RE: The tariff classification of a USB Dongle from Germany

Dear Mr. Heck:

In your letter dated, January 28, 2005, you requested a tariff classification ruling.

The merchandise under consideration is a USB Dongle or computer software security key. It protects software from unauthorized use or copying. It contains non-volatile memory and may also be used to carry passwords, signatures or other data of a highly sensitive nature. It plugs into a personal computer USB port and is compatible with Windows, Linux, and Macintosh operating systems. When the user logs onto a computer with protected software, the computer searches for the encryption code or password imbedded in the dongle. The user inserts the dongle into any USB port of the computer, and once the code or password is detected, the software will work. If the software license has expired, the code or password will not be detected and the software will be disabled until the license has been renewed.

In your request you suggested that these USB Dongles are classifiable as parts and accessories of the machines of heading 8471 in subheading 8473.30.5000. However, in New York ruling D81850, September 3, 1998, a similar security key was found to be a control or adapter unit and classified in subheading 8471.80.1000.

The applicable subheading for the USB Dongles will be 8471.80.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Automatic data processing machines and units thereof…Other units of automatic data processing machines: Control or adapter units.” The rate of duty will be free.

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 Eileen S. Kaplan at 646-733-3016.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division