The tariff classification of four Palm Kits from China

NY J85592 July 3, 2003 CLA-2-85:RR:NC:MM:109 J85592 CATEGORY: Classification TARIFF NO.: 4202.99.9000 8473.30.5000 8504.40.9550 8544.41.4000 Mr. Ronald T. Ige R. Ige & Co., Inc 9000 Bellanca Avenue # 107 Los Angeles, CA 90045 RE: The tariff classification of four Palm Kits from China Dear Mr. Ige: In your letter dated May 12, 2003, you requested a tariff classification ruling on behalf of Northstar Systems, Inc. Your letter requested the classification of four different types of Palm Kits. The kits are referred to in your letter as a Palm Air Travel Kit, a Palm HotSync Cradle Serial, a Palm Essentials Kit, and a Recharging HotSync Cable-USB. These kits are designed for use with a handheld Personal Digital Assistant (PDA). Depending on the components within each kit, they are designed to either recharge the PDA’s battery, connect the PDA to a personal computer to draw power from the computer, connect to an automobiles cigarette lighter socket to draw power from the automobile’s battery, back-up and update data, protect the PDA, and/or access the PDA’s screen. Samples of each of the four kits in their retail packaging were submitted to this office for classification purposes. Below is a description of each of the samples. The Palm Air Travel Kit (SKU Number P10909U) consists of a charging cable, cigarette lighter adapter, airline adapter, AC recharger with an adapter, and a nylon pouch. The Palm Air Travel Kit enables you to recharge your handheld PDA’s battery without having to carry the PDA cradle. The charger unit automatically adjusts to all voltages and frequencies worldwide (AC, 50/60Hz, 100V-240V) and has a plug that accommodates snap-on plug adapters at one end and a 16-pin connector at the other end. The snap-on plug adapts to connect the charger to international power sockets. It takes up to 2.5 hours to charge the PDA’s battery. The PDA can be used while it its battery is being charged. However, the battery would take longer to charge than when the PDA is not in use. In this instance, we believe that the Palm Air Travel Kit meets the Explanatory Notes (ENs) definition of “goods put up in sets for retail sale”, without further packaging or repackaging prior to sale. First, the Palm Air Travel Kit consists of at least two different articles that are, prima facie, classifiable in two different headings. Secondly, the items are put up together to carry out the specific activity of charging the handheld PDA’s battery. It is our opinion that the charger imparts the essential character of the Palm Air Travel Kit and, as such, is classifiable under heading 8504, as a static converter. The Palm HotSync Cradle Serial (SKU Number P10828ROW) consists of a HotSync Personal Digital Assistant (PDA) cradle, wall power brick (charger) and cable. The HotSync Cradle Serial enables you to synchronize a handheld PDA and recharge its battery with any serial equipped computer. You can back-up and update data by plugging the HotSync cradle into a serial port on a personal computer, while at the same time charging the PDA’s battery. In this instance, we believe that the Palm HotSync Cradle Serial meets the Explanatory Notes (ENs) definition of “goods put up in sets for retail sale”, without further packaging or repackaging prior to sale. First, the HotSync Cradle Serial consists of at least two different articles that are, prima facie, classifiable in two different headings. Secondly, the items are put up together to carry out the specific activity of charging the handheld PDA’s battery. It is our opinion that the charger imparts the essential character of the HotSync Cradle Serial and, as such, is classifiable under heading 8504, as a static converter. The Palm Essentials Kit (SKU Number P10896U) consists of a 2 in 1 HotSync charging cable, plastic case, and (2) styli and protectors. The 2 in 1 HotSync cable is an electrical conductor with connectors at each end enabling you to connect a handheld device (Tungsten T) to a personal computer’s USB port in order to draw power and back-up/transmit data on/from your handheld device. The plastic case provides protection for your Tungsten T handheld device. The styli provide access to the Tungsten T handheld device’s screen. In this instance, we believe that the Palm Essential Kit does not meets the Explanatory Notes (ENs) definition of “goods put up in sets for retail sale”. Although, the Palm Essential Kit consists of at least two different articles that are, prima facie, classifiable in two different headings, the items within the kits are not put up together to carry out one activity. Since the components do not contribute to one specific activity, the Palm Essential Kit it does not qualify as “goods put up in sets for retail sale.” Therefore, each of the components within the Palm Essential Kit will be classified separately under headings 4202 (plastic case), 8473 (styli) and 8544 (cable). The Recharging HotSync Cable-USB (SKU Number P10884U) consists of a single-cable and a cigarette lighter adapter. The Recharging HotSync Cable-USB provides a solution for synchronizing a handheld Personal Digital Assistant (PDA) while drawing power to operate the PDA from either a personal computer’s USB port or an automobile’s battery via the cigarette lighter adapter. The Recharging HotSync Cable-USB’s single-cable is an electrical conductor with connectors at each end enabling connectivity to a personal computer in order to back-up/update data from/on the PDA, as well as draw power for the PDA from a personal computer’s USB port without a cradle. The cigarette lighter adapter attaches to one end of the single-cable via the connector, the other end of the cable connects to the PDA. The cigarette lighter adapter is then plugged into the cigarette lighter socket and draws power from the automobile’s battery providing power to the PDA. In this instance, we believe that the Recharging HotSync Cable-USB meets the Explanatory Notes (ENs) definition of “goods put up in sets for retail sale”, without further packaging or repackaging prior to sale. First, the HotSync Cradle Serial consists of at least two different articles that are, prima facie, classifiable in two different headings. Secondly, the items are put up together to carry out the specific activity of connecting the PDA with a power source (i.e. a personal computers USB port or an automobile’s battery via the cigarette lighter adapter). There are two headings under consideration, 8536 (cigarette lighter adapter) and 8544 (single-cable). However, It has been determined that neither the cigarette lighter adapter nor the single-cable imparts the essential character of the Recharging HotSync Cable-USB. Therefore, in accordance with GRI 3(c) classification will fall under the heading which occurs last in numerical order among those which equally merit consideration. As such, the Recharging HotSync Cable-USB is classified under heading 8544. The applicable subheading for the Palm Air Travel Kit and the Palm HotSync Cradle Serial, will be 8504.40.9550, Harmonized Tariff Schedule of the United States (HTS), which provides for “Static Converters: Other, Rectifiers and rectifying apparatus: Other.” The rate of duty will be 1.5 percent ad valorem. The applicable subheading for the plastic case within the Palm Essential Kit, will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases…Other: Other: Other.” The rate of duty will be 20 percent ad valorem. The applicable subheading for the styli within the Palm Essential Kit, will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts and accessories suitable for use solely or principally with machines of heading 8469 to 8472: Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: Other.” The rate of duty will be free. The applicable subheading for the cable within the Palm Essential Kit, will be 8544.41.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Insulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated electric conductors…Other electric conductors, for a voltage not exceeding 80V: Fitted with connectors: Of a kind used for telecommunications.” The rate of duty will be free. The applicable subheading for the Recharging HotSync Cable-USB, will be 8544.41.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Insulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated electric conductors…Other electric conductors, for a voltage not exceeding 80V: Fitted with connectors: Of a kind used for telecommunications.” 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 Linda M. Hackett at 646-733-3015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division