CLA-2-85:OT:RR:NC:N1:109
Mr. DJ Garner, LCB
Logitech
6505 Kaiser Drive
Fremont, CA 94555
RE: The tariff classification for the Logitech Speaker Lapdesk N700 from China
Dear Mr. Garner:
In your letter dated September 21, 2009 you requested a tariff classification ruling.
The merchandise under consideration is referred to as the Logitech Speaker Lapdesk N700. The Logitech Speaker Lapdesk N700, which connects to a laptop computer via a USB connection, consists of loudspeakers and a fan. The loudspeakers provide for additional speakers and the fan allows for additional cooling to the laptop computer. It measures approximately 21” in width x 11 ½” in length x 3 ½” in depth and features a plastic tray that is attached to a foam padded base and a non-skid surface and foldable laptop holders onto which only a laptop personal computer (PC) that does not exceed a 16” display is placed. There is a ventilation channel (fan) located in its center to provide airflow under the laptop to keep the laptop cool. Located on the left and right side of the Logitech Speaker Lapdesk N700 is a 2” acoustic performance speaker to provide additional sound to that which comes from a laptop computer. The fan and speakers can be controlled with four buttons located on the right side of the Logitech Speaker Lapdesk N700. There is an “on/off” switch to control the fan and a “mute volume” button, “increase volume” button and a “decrease volume” button to control the sound coming from the speakers.
The Logitech Speaker Lapdesk N700 is a composite machine consisting of two or more machines fitted together to form a whole, a speaker of heading 8518 and a fan of heading 8414. In accordance with Note 3 to Section XVI composite machines are to be classified as if consisting only of that machine that performs the principal function. A principal function cannot be determined in this instance. As such, In accordance with General Rule of Interpretation (GRI) 3(a) when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. Headings 8518 and 8414 both merit equal consideration. GRI 3(b) states, in part, that when composite goods cannot be classified by reference to 3(a), they shall be classified as if they consisted of the material which gives them their essential character. An essential character cannot be determined because it is up to each individual user as to whether the fan and the speakers will operate simultaneously or just use the fan without the speakers and vice versa. Classification is then determined with reference to GRI 3(c), which provides that the composite good shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. The two competing headings are 8518 and 8414. Therefore, in accordance with GRI 3(c), the Logitech Speaker Laptop N700 is classified within heading 8518, the heading which occurs last in numerical among those that merit equal consideration.
The applicable subheading for the Logitech Speaker Lapdesk N700 will be 8518.22.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Multiple loudspeakers, mounted in the same enclosure." The rate of duty will be 4.9% ad valorem.
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 Linda M. Hackett at (646) 733-3015.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division