Tariff classification of a cellular phone kit from various countries.

NY F89776 August 7, 2000 CLA285:RR:NC:1:108 F89776 CATEGORY: Classification TARIFF NO.: 8525.10.9025, 8525.20.9080 Ms. Amanda Tran-Do Tower Group International 2400 marine Avenue Redondo Beach, Ca 90278-1103 RE: Tariff classification of a cellular phone kit from various countries. Dear Ms. Tran-Do: In your letter received in this office July 12, 2000, you requested on behalf of your client Neopoint Inc. a tariff classification ruling. The sample you have submitted is referred to as a CDMA digital smartphone “NeoPoint 1000” standard kit. You describe the items as follows: Neopoint 1000 cellular phone is a mobile telephone designed for communicating voice and text messages over the public cellular radio telecommunication system. The phone has a flip open keypad and a LCD screen which measures 2 inches by 1 ½ inch. This screen allows the user to read E-mail and internet information as well as the usual information that displays on cellular phones show. The phone operates on a lithium Ion battery. The phone can also be hooked up to a computer through a “softsync” cable and operate as a modem to connect the computer to the internet (this function requires the “softsync” cable and “softsync CD-ROM software which is included in the standard kit). The telephone is imported in a kit which includes a travel charger, a desktop holder, and a hand strap as well as the battery, software and cable mentioned above. You also state in a fax sent to our office on July 21, 2000 that the importer imports the travel charger and desktop holder separately from the kit. Vehicle power adapter serves as a power supply (tapping into a vehicle battery through the vehicles cigarette lighter) for the cellular phone or as a charger for the phone’s battery. Portable hands-free car kit has a cigarette lighter power adapter/charger, a microphone and a speaker for hands free speaking and listening. Softsync Station also serves as a power supply to recharge the phone or the battery, or both at the same time. The station also has a connector which allows the phone in the station’s cradle to down load information into a computer through a cable plugged into the station and a computer Softsync CD-ROM software provides an installation program and operation manuels and a program to interconnect the Neopoint 1000 cellular phone with a computer. The Neopoint 1000 smartphone standard kit as described above consists of several components thus we must look to General Rules of Interpretation 3 which deals with composite products. GRI 3(b) provides that, ordinarily, goods put up in sets for retail sale are classifiable as if they consisted solely of the material, which gives the set its essential character. We believe that the Neopoint 1000 cellular telephone gives the standard kit its essential character. The applicable subheading for the Neopoint 1000 smartphone standard kit (except for the software) will be 8525.20.9070, Harmonized Tariff Schedule of the United States (HTS), which provides for Transmission apparatus for radiotelephony, radiotelegraphy, radiobroadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras or other video camera recorders: Transmission apparatus incorporating reception apparatus: Other ... Other radio telephones designed for Public Cellular Radiotelecommunication Service: Other. The rate of duty will be Free. The applicable subheading for the softsync CD-ROM software whether, or not it is imported in a set will be 8524.39.4000,HTS, which provides for records, tapes and other recorded media for sound or other similarly recorded phenomena, other, for reproducing representations of instructions, data, sound and image. The rate of duty will be free. The applicable subheading for the vehicle power adapter, Neopoint Softsync Station and the travel charger with the desktop holder (when imported by together without the cell phone) will be 8504.40.8500,HTS, which provides for power supplies for telecommunications apparatus. The rate of duty will be free. The applicable subheading for the portable hands free car kit will be 8518.30.2000,HTS, which provides for headphones, earphones and combined microphone and speaker sets. The rate of duty will be 4.9 percent ad valorem. The applicable subheading for the desktop holder when imported by itself will be 8536.90.8095,HTS, which provides for Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits for a voltage not exceeding 1,000 V : Other apparatus: Other: Other. The rate of duty will be 2.7 percent ad valorem. 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