The tariff classification of a kiosk tablet from China

N307854 December 10, 2019 CLA-2-85:OT:RR:NC:N2:212 CATEGORY: Classification TARIFF NO.: 8543.70.9960; 9903.88.02 Lana Cheng RTC Industries 2800 Golf Road Rolling Meadows, IL 60008 RE: The tariff classification of a kiosk tablet from China Dear Ms. Cheng: In your letter dated November 21, 2019, you requested a tariff classification ruling. The merchandise under consideration is identified as the ProfitPoint 10” Tablet and is described as an Android-powered tablet designed exclusively for use within the retail environment. The tablet is equipped with a processor, 2 GB of system memory, 16 GB of storage, 10” touchscreen display, wireless connectivity, microphone, camera, and multiple data and power ports. The tablet can be powered either with the included AC adapter or via Power over Ethernet. You state that either the tablet can be imported as an unprovisioned unit with no pre-installed software or as a unit provisioned with the user’s designated software. You further state that the device is not freely programmable by the end user and has no true data processing or general office function. In use, the tablet will be placed on the front of a retail shelf or integrated into a retail display fixture in order to allow for the use of the end user’s specific applications. These applications are designed to provide interactive information and content in order to inform a customer’s purchase decisions. This may include allowing the customer to navigate a store’s inventory, choose specific items based on their need, or to see current sales. Typical categories include automotive parts, beauty, and consumer electronics. The tablet is not used to make purchases, only to act as an interactive marketing and information platform. You state that the only operation the customer can perform is touching the screen and advancing through the pre-determined content. The applicable subheading for the ProfitPoint 10” Tablet will be 8543.70.9960, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other: Other.” The general rate of duty will be 2.6% ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8543.70.9960, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 8543.70.9960, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at: https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions https://www.cbp.gov/trade/remedies/301-certain-products-china 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 the World Wide Web at https://hts.usitc.gov/current. 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 Luke LePage at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division