The tariff classification of wireless personal computer equipment from Japan

NY F81925 February 1, 2000 CLA-2-84:RR:NC:1:110 F81925 CATEGORY: Classification TARIFF NO.: 8471.80.1000 Mr. James Shaw Panasonic Logistics Company of America 2 Panasonic Way Secaucus, NJ 07094 RE: The tariff classification of wireless personal computer equipment from Japan Dear Mr. Shaw: In your letter dated January 10, 2000 you requested a tariff classification ruling. The merchandise under consideration is called MicroCast. It is a wireless system that allows the user to control and use their PC remotely. The information can be displayed on any TV in the user’s home. The computer is controlled by the user with a PS/2 keyboard, mouse and a game joystick. The device can be used to display computer games, the internet, DVD Movies, CD Music, Email, Internet TV and other computer functions. “MicroCast” consists of 3 components that are described as follows: PC Transceiver-This component receives data transmitted from the Control Console and sends it to the main PC unit. This apparatus also transmits audio and video signals to the Audio/Video receiver that is connected to a TV. A/V Receiver- This component receives audio and video signals from the PC Transceiver and displays on a TV. Control Console- this component remotely controls the main PC unit and adjusts the TV display. You have stated that all three components will be imported together packaged for retail as a set. General Rule of Interpretation 3 (b) requires, in the matter of goods imported in sets, that the set be classified based upon the component that gives the set its essential character. It is our opinion that the control console provides the essential character of this set. The applicable subheading for the MicroCast set will be 8471.80.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included: 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 Kaplan at 212-637-7019. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division