The tariff classification of a wireless multimedia presenter set from China.

N010803 May 30, 2007 CLA-2-85:RR:E:NC:1:108 CATEGORY: Classification TARIFF NO.: 8526.92.0000 Ms. Tamra S. Nelson Targus, Inc. 1211 N. Miller Street Anaheim, CA 92806 RE: The tariff classification of a wireless multimedia presenter set from China. Dear Ms. Nelson: In your letter dated May 4, 2007, you requested a tariff classification ruling. Based on the submitted information, the subject apparatus, being referred to as the “Targus Wireless Multimedia Presenter” (part number AMP01US), is a multi-function machine that can function as a remote control device (incorporating a presentational mode and a multimedia mode), a wireless trackball mouse, and a laser pointer. This wireless multimedia presenter is designed for and solely used with automatic data processing machines. This handheld device enables the user to remotely control an ADP unit, while making a PowerPoint slide show presentation without having to directly access the ADP unit. This device can also act as a wireless mouse during presentations from the user’s notebook. Furthermore, this apparatus incorporates a subsidiary function of a laser pointer for further enhancement of the presentation. As per the importer, this all-in-one presenter operates on a radio frequency (RF) signal and features 2.4 GHZ wireless technology. In its condition as imported, the Targus Wireless Multimedia Presenter will be packaged for retail sale with the following: a universal serial bus (USB) receiver, 2 AAA batteries, a 3-inch USB extension cable, and a user’s guide. This combination would be considered a set for tariff classification purposes, with the essential character being imparted by the Targus Wireless Multimedia Presenter. Consideration was given to classify the item within subheading 8471.60.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Automatic data processing machines and units thereof: Input or output units, whether or not containing storage units in the same housing: Other: Other, as you suggested, however it was deemed inappropriate. Multi-function machines are classified according to the principal function pursuant to Section XVI, Note 3, HTSUS. However, it has been determined that this multi-function machine has no one component that imparts its principal function. Thus, if a principal function cannot be determined, General EN (VI) to Section XVI directs us to apply General Interpretative Rule 3 (c). General Interpretative Rule 3 (c) provides that goods shall be classified under the heading which occurs last in numerical order among those (heading 8471, the wireless mouse, and heading 8526, the RF remote control) which equally merit consideration. Based on the above, classification of this multimedia presenter will be under heading 8526, HTSUS. The applicable subheading for the Targus wireless multimedia presenter will be 8526.92.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Radar apparatus, radio navigational aid apparatus and radio remote control apparatus: Other: Radio remote control apparatus. The rate of duty will be 4.9 percent ad valorem. 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 Lisa Cariello at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division