The tariff classification of a handheld wireless device from Japan.
Issued May 7, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8525.20.9080
Headings: 8525
GRI rules applied: GRI 3
Product description
The item in question is denoted as the Audiovox Thera. This device is designed as a handheld pocket PC and wireless handset, housed in a single unit. The Thera combines all the features and applications of a handheld pocket PC and the abilities of a conventional wireless telephone. It enables the user to perform computer functions, access the Internet and conduct radiotelephonic activities. It is the opinion of this office that based upon the multi-functional capacity of this device that it qualifies as a composite good. Note 3 to section XVI of the Harmonized Tariff Schedule of the United States (HTS) provides, in pertinent part, that unless the context requires otherwise, machines adapted for the purpose of performing two or more complimentary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function. Based upon the attached marketing literature, it is the opinion of this office that the Audiovox Thera pocket PC/Hand-held wireless device does not have a single principal function. Therefore classification will be in accordance with GRI 3c.
CBP rationale
The applicable subheading for the Audiovox Thera will be 8525.20.9080, 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; digital cameras: Transmission apparatus incorporating reception apparatus: Other … Other.
Full text
NY I81355 May 7, 2002 CLA-2-85:RR:NC:1:108 I81355 CATEGORY: Classification TARIFF NO.: 8525.20.9080 Mr. Peter Weinrauch Import Commodity Group 131 East Merrick Road, 2nd Floor Valley Stream, NY 11580 RE: The tariff classification of a handheld wireless device from Japan. Dear Mr. Weinrauch: In your letter dated April 26, 2002, on behalf of your client Audiovox Corporation, you requested a tariff classification ruling. The item in question is denoted as the Audiovox Thera. This device is designed as a handheld pocket PC and wireless handset, housed in a single unit. The Thera combines all the features and applications of a handheld pocket PC and the abilities of a conventional wireless telephone. It enables the user to perform computer functions, access the Internet and conduct radiotelephonic activities. It is the opinion of this office that based upon the multi-functional capacity of this device that it qualifies as a composite good. Note 3 to section XVI of the Harmonized Tariff Schedule of the United States (HTS) provides, in pertinent part, that unless the context requires otherwise, machines adapted for the purpose of performing two or more complimentary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function. Based upon the attached marketing literature, it is the opinion of this office that the Audiovox Thera pocket PC/Hand-held wireless device does not have a single principal function. Therefore classification will be in accordance with GRI 3c. The applicable subheading for the Audiovox Thera will be 8525.20.9080, 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; digital cameras: Transmission apparatus incorporating reception apparatus: 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 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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