The tariff classification of a hand-held computer from China

NY R03814 May 9, 2006 CLA-2-84:RR:NC:1:120 R03814 CATEGORY: Classification TARIFF NO.: 8471.30.0000 Ms. Christine de Vera Psion Teklogix Inc. 2100 Meadowvale Blvd. Mississauga, Ontario L5N 7J9, Canada RE: The tariff classification of a hand-held computer from China Dear Ms. de Vera: In your letter dated April 26, 2006 you requested a tariff classification ruling. The merchandise under consideration is the Psion Teklogix 7525M (monochrome) and 7525C (color) WORKABOUT PRO Hand-Held Computer. The Hand Held Computers are a Windows CE.Net based hand-held computer designed for mobile data collection in harsh environments. It utilizes a Windows Mobile 2003 SE and Microsoft Windows CE.NET 4.2 open operating system. Programming tools include SDK (Software Development Kit), which is readily available to users for creating various programs and downloading a variety of software applications from multiple sources. Other programming tools include java, HTML, XML, Standard protocol APIs-Windows sockets, and Compact Framework. This computer is constructed of single-piece molded plastic and measures approximately 8.7 inches long by 3.6 inches wide by 1.2 inches deep; it is battery powered. Standard features include a 400 MHz Intel XScale PXA255 CPU (Central Processing Unit), 64 MB of Flash ROM (Read Only Memory) and 128 MB of SDRAM (Random Access Memory). The alphanumeric keyboard format is 56 keys. There is a built in 1D/2D image scanner and a Type II Compact Flash slot accessible through end-cap. One SDIO/MMC expansion slot and 100-pin high speed expansion connector is accessible through end cap or back cover. It supports serial, USB, and PCMCIA interface ports. The 7530 Hand-Held Computer also incorporates key mobile computing standards including Intel XScale architecture, internal antenna, and SDIO expansion card slots for memory or peripherals such as radio, 802.11b, Bluetooth and Global System for Mobile Communications (GSM/GPRS) via Compact Flash radio technology. The standard display is a ¼ Video Graphics Array (VGA), color touch- screen display, transflective portrait mode, Thin Film Transistor (TFT) measuring approximately 3.5 inch diagonal. The applicable subheading for the Psion Teklogix Hand Held Computer will be 8471.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Automatic data processing machines and units thereof…Portable digital automatic data processing machines, weighing not more than 10 kg, 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, Robert B. Swierupski Director, National Commodity Specialist Division