The tariff classification of the RedEye from China

N076047 October 15, 2009 CLA-2-85:OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8517.69.0000 Mr. Adam Justin Shapiro Vice President, Operations ThinkFlood, Inc. 255 Bear Hill Road, 2nd Floor Waltham, MA 02451 RE: The tariff classification of the RedEye from China Dear Mr. Shapiro: In your letter received September 17, 2009 you requested a tariff classification ruling. The RedEye system turn (converts) an iPhone or iPod touch into a universal remote control, which can control a TV, stereo, cable box, DVD player, and many other devices that receive standard infrared signals. Once the RedEye application, a free download from Apple iTunes, is installed the user can communicate with the RedEye device over Wi-Fi. It is at that point that the RedEye device can send out infrared signals to control various types of consumer electronic equipment. It also can provide power to and recharge the battery within an iPhone or iPod touch. A sample of this item was furnished for classification purposes and is being returned to you. It consists of five items; a blue/black base RedEye device, an A/C device, four Apple dock inserts, a ScreenGuardZ+HD, and a product information guide, which are all imported in the same retail packaging ready for sale without further packaging. The black/blue RedEye base transmits infrared signals that all the user to control equipment via infrared. It transmits to devices that are controlled by traditional infrared. Once something is transmitted, that particular device that received the signal changes function. Like a standard universal remote control, an iPhone or iPod could be used to turn a device on/off, change its channel, raise/lower volume, etc. The black/blue RedEye base also provides power to charge an iPhone or iPod touch battery. The A/C device powers the RedEye in order for it to function. The A/C power adapter connects to the RedEye and to a standard electrical wall socket. The four Apple dock inserts are used to fit the 4 types of Apple iPhone and Apple iPod touch devices. They are inserted on top of the RedEye module. The purpose of the ScreenGuardZ+HD is to protect the iPhone or iPod touch screen from scratches and marks. It is applied to the iPhone or iPod touch screen by removing the film and placing it on the front of the iPhone or iPod touch. The product information guide provides information about the RedEye and its warranty. The RedEye is a composite machine consisting of two or more machines fitted together to form a whole, a transmitter of heading 8517 and a power supply of heading 8504. In accordance with Note 3 to Section XVI composite machines are to be classified as if consisting only of that machine that performs the principal function. A principal function cannot be determined in this instance. As such, In accordance with General Rule of Interpretation (GRI) 3(a) when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. Headings 8517 and 8504 both merit equal consideration. GRI 3(b) states, in part, that when composite goods cannot be classified by reference to 3(a), they shall be classified as if they consisted of the material which gives them their essential character. An essential character cannot be determined because when an iPhone or an iPod touch is inserted on top of the RedEye module they are capable of transmitting (8517) and being powered (8504) simultaneously. Classification is then determined with reference to GRI 3(c), which provides that the composite good shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. The two competing headings are 8517 and 8504. Therefore, in accordance with GRI 3(c), the RedEye is classified within heading 8517, the heading which occurs last in numerical among those that merit equal consideration. The applicable subheading for the RedEye will be 8517.69.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other apparatus for transmission or reception, of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide are network): Other”. 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 Linda M. Hackett at (646) 733-3015. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division