CLA-2-84:OT:RR:NC:N2:220
Lawrence Friedman
Barnes, Richardson, & Colburn
303 East Wacker Drive, Suite 1020
Chicago, IL 60601
RE: The tariff classification of Android Tablets from Taiwan
Dear Mr. Friedman:
In your letter dated May 7, 2018 you requested a tariff classification ruling on behalf of your client, Life Fitness.
The item under consideration is referred to as the Life Fitness Android-based Tablet Computer Model Number DST21-XWXXA-01, (Tablet), which you describe as a fully functional automatic data processing (ADP) machine that is designed to be used with an exercise machine. The subject Tablet is said to be a freely programmable ADP machine and you state that after the Tablet is mounted to the exercise machine the ADP functionality is maintained throughout its use. The Tablet is equipped with a processor, 2 GB system memory, 64 GB storage, wireless connectivity, a television tuner, a touchscreen display, and various ports for connecting peripherals. The Tablet, which is imported with a preloaded Android operating system and various applications for user interaction and entertainment, also performs the function of the controller for the exercise machine to include the speed, incline, exercise starting and stopping times and power control.
In your request you state the Tablet meets all the following conditions of Legal Note 5(A) to chapter 84, Harmonized Tariff Schedule of the United States (HTSUS): it stores the processing program (Android) and other programs, and the data necessary for the execution of the programs; it is freely programmable since the user may add or remove new programs of their choosing; it performs computations as specified by the user; and its processing programs are executed by logical decisions without human intervention. Additionally, you suggest that the Tablet is classifiable in subheading 8471.41.0150, HTSUS, as an ADP machine. We agree.
Although the subject Tablet is used to interact and control the exercise machine, the control function is a feature provided by an application installed onto the device and is subsidiary to the abilities of the Tablet. We would note that the device does not lose its functionality or identity as an ADP machine once it is installed on the exercise machine. Furthermore, the Tablet does not incorporate hardware or software blocks that would prevent the user from adding or removing programs. And while it may not be practical to conduct traditional data processing functions while exercising on the machine, users may still do so if they so choose. Thus, we find that the Tablet meets Note 5(A) to Chapter 84, HTSUS, and is classified accordingly.
The applicable subheading for the Life Fitness Android-based Tablet Computer Model Number DST21-XWXXA-01 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
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 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 Karl Moosbrugger at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division