The tariff classification of a remote control presenter with a voice recorder and laser pointer from China

N010818 May 30, 2007 CLA-2-85:RR:E:NC:1:108 CATEGORY: Classification TARIFF NO.: 8526.92.0000 Ms. Tami S. Nelson Targus, Inc. 1211 N. Miller Street Anaheim, CA 92806 RE: The tariff classification of a remote control presenter with a voice recorder and laser pointer from China Dear Ms. Nelson: In your letter dated May 4, 2007, you requested a tariff classification ruling. Part number AMP05US, referred to as the “Targus Voice Recording Presenter with Laser Pointer”, is a radio frequency (RF) remote control that incorporates a voice recorder and a laser pointer function. This apparatus is designed for and solely used with automatic data processing machines. It is a handheld device that enables the user to remotely control an ADP unit, while making a PowerPoint slide show presentation without having to directly access the ADP unit. In addition, this device has an integrated voice recorder that allows one to easily record presentations, notes, meetings and reminders in a .wav format. This apparatus also contains a built-in SD memory card reader that allows the user to store presentations and files on a SD card and transfer the information to the host computer using the included USB cable. Furthermore, this apparatus incorporates a subsidiary function of a laser pointer for further enhancement of the presentation. As per the importer, this apparatus operates on an RF signal and features 2.4 GHZ wireless technology, which enables the presenter to work up to 50 feet (15 M) for maximum freedom, control and flexibility. Consideration was given to classify this merchandise within heading 8519, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sound recording or reproducing apparatus, 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 8519, the voice recorder, and heading 8526, the RF remote control) which equally merit consideration. Based on the above, classification of this merchandise will be under heading 8526, HTSUS. The applicable subheading for the Targus Voice Recording Presenter with Laser Pointer 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