The tariff classification of a Genius mouse pen tablet set from China

NY M86787 October 4, 2006 CLA-2-84:RR:NC:1:120 M86787 CATEGORY: Classification TARIFF NO.: 8471.60.9090 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, Fl. 33301 RE: The tariff classification of a Genius mouse pen tablet set from China Dear Mr. Crago: In your letter dated September 13, 2006 you requested a tariff classification ruling. A representative sample was submitted and will be returned to you as requested. The Genius Mouse Pen tablet set, identified in your letter as item number A015GA00003, includes: a pen stylus with AAA battery, a mouse with AAA battery, an 8”x 6” graphic tablet, a quick installation guide and the CD driver which includes Hot Sell software, a multi-language utility driver, PenSuite program; and a trial version of Corel Painter 8. The graphic tablet has a USB cable attached to connect to an IBM compatible personal computer (PC). The tablet makes it possible to capture and trace the coordinates of a curve or any other geometric form. It provides a pointing and writing surface for a cordless pen and mouse. The tablet contains a printed circuit board which incorporates loops that form an X and Y grid pattern to receive the pen transmission and input such data to the PC. The tablet mouse is a cordless wheel optical mouse used as a digital drawing or painting instrument. The pen stylus is a wireless optical pen-like device, which is activated by pressing its tip on the tablet. The resemblance to a pen permits a natural input of drawing, tracing data or handwriting notes. The tip of the pen stylus points to a particular location on the active area of the tablet to trigger the transmission of the X, Y coordinate data from the tablet to the computer screen running a specific application. The pen has two programmable buttons and 1024 levels of pressure sensitivity to control the brush stroke, opacity, and other software tools. The General Rules of Interpretation (GRIs) of the Harmonized Tariff System (HTS) governs the classification of goods put up in sets for retail sale. GRI 3(b) provides, in relevant part, that goods put up for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The Explanatory Notes (ENs) of the HTS provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. According to the ENs for GRI 3(b), “goods put up in sets for retail sale” refers to goods which: consist of at least two different articles which are, prima facie, classifiable in different headings; consist of products or articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without repackaging. Under GRI 3(b), the Genius mouse pen set meet the definition of a set, in that they are comprised of articles classifiable in different headings which have been put up together to meet the demands or needs of a specific activity, such as digital drawing and handwriting. The set components appear to meet a particular need, namely to provide in one set a grouping of input units for use with a computer. The PC tablet, being the dominant and costliest component that is also closely associated to the components within the Genius mouse pen set provides the essential character. The PC Tablet appears to incorporate the design characteristics common to the X-Y coordinate input units used with automatic data processing (ADP) applications. Noting Legal Note 5(B) to Chapter 84 of the Harmonized Tariff Schedule (HTS), the PC Tablet would meet the definition of a "unit" of an ADP system. The tablet requires a PC with Windows XP, Me (2003, 2000, 98), at least 4MB ROM, 64MB RAM and a CD/DVD-ROM drive for software installation. This PC Tablet is affected by Legal Note 5 (D) to Chapter 84. This Note specifies that X-Y coordinate input devices, which satisfy the conditions of paragraphs (B)(b) and (B)(c) of Legal Note 5 (B) to Chapter 84, are in all cases to be classified as units of heading 8471. The X-Y coordinate input devices are connectable to the Central Processing Unit (CPU) of a PC directly via USB cables. They are able to accept or deliver data in a form (codes or signals), which can be used by the Automated Data Processing System (ADP). According to Chapter 85, Note 6, HTSUS the Genius mouse pen set are considered to be articles for which the software is not intended. Therefore the CD-ROM software need not be separately classified. The applicable subheading for the mouse pen graphic tablet set will be 8471.60.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for other input or output units of automatic data processing machines and units thereof. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Denise Faingar at 646-733-3010. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division