The tariff classification of a Samsung Galaxy Player 5.0 from China

N237699 February 20, 2013 CLA-2-84:OT:RR:NC:1:120 CATEGORY: Classification TARIFF NO.: 8471.30. 0100      Ms. Melissa Harrington Samsung Electronics America 4921 Directors Place San Diego, CA 92121 RE: The tariff classification of a Samsung Galaxy Player 5.0 from China Dear Ms. Harrington: In your letter dated January 22, 2013 you requested a tariff classification ruling. The merchandise under consideration is the Samsung Galaxy Player 5.0 imported with a battery, earphones, USB cable, travel adapter, and quick start guide, packaged and put up for retail sale together as a set. The Samsung Galaxy Player 5.0 imparts the essential character of the retail set. The Samsung Galaxy Player is a portable device, which measures 3.07 inches wide by 5.56 inches high by .46 inches deep. It comprises an automatic data processing (ADP) machine, 5-inch display with a touch screen keyboard, and a multi-touch wide video graphics array. The touch screen allows the user to control the device using only fingertips. It also has a global positioning system, FM radio, two cameras, embedded microphone and speaker, Kies PC application, Wi-Fi 802.11b/g/n to enable the music/video/game player, USB 2.0, and Bluetooth 3.0 for connectivity all within a common housing. It is compatible with Windows XP SP2 or higher, Vista, or Windows 7 PC, and incorporates 8 GB of memory, with an Android 2.3.5 Gingerbread operating system (OS). There are no hardware or software blocks preventing the end user from downloading and executing installed programs, software applications, internet access and other tasks performed by any laptop or desktop computer. It is freely programmable and satisfies the following criteria set forth by Note 5 (A) to Chapter 84, Harmonized Tariff Schedule of the United States (HTSUS): (i) storing the processing program necessary for the execution of the program; (ii) being freely programmed in accordance with the requirements of the user; (iii) performing arithmetical computations specified by the user; and (iv) executing without human intervention, a processing program which requires them to modify their execution, by logical decision during the processing run The applicable subheading for the Samsung Galaxy Player 5.0 will be 8471.30.0100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Portable automatic data processing machines, weighing no more than 10kg, consisting of at least a central processing unit, a keyboard and a display. 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, Thomas J. Russo Director National Commodity Specialist Division