The tariff classification of a sewing design system from China.

NY F83313 February 28, 2000 CLA-2-85:RR:NC:1:108 F83313 CATEGORY: Classification TARIFF NO.: 8524.99.4000 Ms. Sandra Liss Friedman Barnes, Richardson & Colburn 475 Park Avenue South New York, NY 10016 RE: The tariff classification of a sewing design system from China. Dear Ms. Friedman: In your letter dated February 16, 2000, on behalf of your client Brother International Corporation, you requested a tariff classification ruling. The item in question is denoted as the Brother BAS PC-300 Sewing Design System. This system is designed to allow the user to create sewing patterns on a personal computer. Once created the design can be uploaded to a “Brother” brand programmable sewing machine for execution of the design. The Brother BAS PC-300 System is to be marketed in two varying configurations. The first system design is composed of a system disk (floppy), a FD-300 external floppy disk drive, a security device, power cord, and a serial cable and instruction manual. This configuration allows the user to load the sewing design software onto a PC. This is accomplished by loading the system disk into the FD-300 external floppy disk drive that reads the proprietary data stored on the system disk. With the software program loaded onto the PC the user can design a sewing pattern. The pattern is then saved onto a floppy disk from the PC’s internal floppy disk drive and is inserted into a programmable sewing machine that will reproduce the pattern onto selected fabric. The second system design is composed of a system disk (floppy), an FD-300 external floppy disk drive, a security device, power cord, serial cable, instruction manual and a PRW-1 EPROM reader/writer, AC adapter and a computer cable. This configuration allows the user almost the same functional capability as the first. It only differs in that instead of utilizing the PC’s floppy disk drive to save the design the user will save the pattern on an EPROM data card. The EPROM reader/writer, upon attachment to the PC, will record the sewing pattern onto the data card. This configuration is offered because certain sewing machine models can only read an EPROM card. The ruling request states that both configurations of the BAS PC-300 System will be imported as a set packaged for retail sale however neither a sample nor descriptive literature supporting this issue have been furnished with the request. Explanatory Note X to GRI 3b provides that for the purpose of this rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which: A. Consist of at least two different articles which are, prima facie, classifiable in different headings. B. Consist of products or articles put up together to meet a specific activity; and C. Are put up in a manner suitable for sale to users without repackaging (e.g. in boxes or cases or on boards). The BAS PC-300 System (in both configurations) meets the definition of a set. There are at least two articles which a prima facie classifiable in different headings. The system disk under 8524.99 and the external floppy disk drive under 8471.70. The products together perform a specific activity. The items together are used to create sewing patterns that can be used by various Brother brand automatic sewing machines. It is stated that the BAS PC-300 system is put up suitable for sale directly to users without repackaging. This office will accept, in the absence of a sample or descriptive literature, that statement as fact for the purpose of this ruling. Since the articles constitute a set and classification cannot be made in accordance with GRI 3(a), the essential character of the set must be determined in accordance with GRI 3b. EN VIII to GRI 3b states that: The factor, which determines essential character, will vary as between different kind of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or the use of the goods. The components, which merit equal consideration, of each configured set, contribute to the complete function of the BAS PC-300 System. The individual components rely on each other to function properly and complete the task of designing sewing patterns. It is the opinion of this office that no single item can be viewed as having an essential character. Therefore classification of this set will be in accordance with Rule 3c of the General Rules for the Interpretation of the Harmonized System (GRI). The applicable subheading for the Brother BAS PC-300 Sewing Design System will be 8524.99.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37: Other: Other: Other. 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 Michael Contino at 212-637-7039. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division