The tariff classification of the LED pen and the IR camera module set and parts thereof from China

N253444 June 10, 2014 CLA-2-84: OT:RR:NC:N1:120 CATEGORY:  Classification TARIFF NOS.: 8471.60.9050; 8473.30.5100 Mr. Brian Kim ViewSonic Corporation381 Brea Canyon Road Walnut, CA 91789  RE:  The tariff classification of the LED pen and the IR camera module set and parts thereof from China  Dear Mr. Kim:In your letters dated February 18, 2014 and May 6, 2014, you requested a tariff classification ruling.The submitted sample, identified as the “PJ-PEN-003,” is a wireless light-emitting diode (LED) “pen.” Also, imported and packaged together for retail sale with this pen is an additional LED pen, an infrared (IR) camera module, a USB cable, 4 AAA batteries and a CD-ROM software disk applicable to the system. Both LED pens are intended to work together with the IR camera module as a “functional unit,” with a clearly defined function of inputting data into an automatic data processing (ADP) machine in accordance with Legal Note 4 to section XVI, Harmonized Tariff Schedule of the United States (HTSUS). When the tip of the pen is depressed onto any flat surface, it transmits a light signal to the IR camera module, much like that of a shutter on a camera. The IR camera module takes a picture of an X, Y “location” and performs “click” operations, much like that of a mouse used with a computer. The IR camera module inputs this data to a computer (via the USB cable) as an X, Y coordinate. The LED pen and the IR camera module used together is an X, Y coordinate input device that meets Legal Note 5(C) to chapter 84, HTSUS, which defines the term “data processing units” for purposes of heading 8471, HTSUS, by satisfying the following conditions in Legal Note 5(C): (ii) It is connectable to the central processing unit either directly or through one or more other units; and (iii) It is able to accept or deliver data in a form (codes or signals) which can be used by the system. X,Y coordinate input devices which satisfy the conditions of paragraphs (C)(ii) and (C)(iii) are in all cases to be classified as units of heading 8471, HTSUS. The submitted sample, which includes all of the related components stated herein and imported together for retail sale, is considered a set as defined by General Rule of Interpretation (GRI) 3(b), the essential character of which is imparted by the functional unit comprising the LED pen and the IR camera module. The applicable subheading for the LED pen and the IR camera module set will be 8471.60.9050, HTSUS, which provides, in relevant part, for Automatic data processing machines and units thereof: Input or output units, whether or not containing storage units in the same housing: Other: Other: Other. The rate of duty will be Free.When imported separately, the LED pens are considered parts of an automatic data processing unit as per Legal Note 2(b) to section XVI, HTSUS, for tariff classification purposes. The applicable subheading for the LED pens will be 8473.30.5100, HTSUS, which provides, in relevant part, for Parts and accessories suitable for use solely or principally with machines of headings 8469 to 8472: Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: 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 Denise Faingar at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division