The tariff classification of an All-In-One automatic data processing (ADP) machine from China.

N315826 November 23, 2020 CLA-2-84:OT:RR:NC:N2:220 CATEGORY: Classification TARIFF NO.: 8471.41.0150; 9903.88.15 Eileen Family Geodis USA 5101 South Broad Street Philadelphia, PA 19112 RE: The tariff classification of an All-In-One automatic data processing (ADP) machine from China. Dear Ms. Family: In your letter dated November 11, 2020 you requested a tariff classification ruling on behalf of your client, ASUS Computer International. The merchandise under consideration is identified as the Asus AIO PC (AIO), Model# M241DA, which is described as an ADP machine consisting of a Ryzen 5 3400G Quad Core processor, a built-in 23.8” touchscreen LED display, 8 GB DDR4 system memory, and 225 GB solid state storage. The AIO also has an integrated camera, numerous USB sockets, HDMI output, wireless 802.11ac and Bluetooth data connectivity, and an RJ45 LAN port. The AIO is said to be pre-installed with the Windows 10 Home operating system. In use, the AIO accomplishes general computing tasks, such as data entry, word processing, processing email, internet browsing, watching videos, and listening to music. Based on the information provided, there are no hardware or software blocks that prevent a user from adding or removing an application of their choosing. The AIO is intended to be used as a personal computing device in homes, offices, and educational environments. In your submission, you suggest the AIO should be classified as an ADP machine under 8471.41.0150, Harmonized Tariff Schedule of the United States (HTSUS). We would note that for a good to be considered an ADP machine, it must satisfy all the requirements set forth by Note 5 (A) to Chapter 84, HTSUS, which requires that the machine is capable of: storing the processing program necessary for the execution of the program; being freely programmed in accordance with the requirements of the user; performing arithmetical computations specified by the user; and executing without human intervention, a processing program which requires them to modify their execution, by logical decision during the processing run. In conjunction with our online research, the information submitted portrays the AIO as a fully functional ADP machine that operates without restrictions. The AIO is equipped with hardware and software that allow it to perform, without artificial constraints, general computing tasks, where users are free to add or remove applications of their choosing. Thus, the requirements of Note 5 (A) are satisfied and we agree with your suggested classification. The applicable subheading for the ASUS AIO PC, Model# M241DA, will be 8471.41.0150, HTSUS, which provides for “Automatic data processing machines and units thereof;…: Other automatic data processing machines: Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined: Other.” The general rate of duty will be Free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8471.41.0150, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 8471.41.0150, 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 trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, 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. Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name, or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product, we recommend notifying your local Customs office prior to importation. 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 Karl Moosbrugger at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division