CLA-2-85: RR: NC: 1:108 K84321
Ms. Dina Bissonnette
Danger Inc.
3101 Park Blvd.
Palo Alto, CA 94301
RE: The tariff classification of wireless mobile telephones and a mock-up sample from Malaysia and Japan.
Dear Ms. Bissonnette:
In your letter dated March 12, 2004 you requested a tariff classification ruling.
The items in question are three models of wireless mobile telephones and a mock-up sample of a mobile telephone used for soliciting sales orders (samples provided).
The first of these is denoted as the Tina model. It is a wireless mobile telephone equipped with a flip screen and keyboard. It has a 32 MB RAM and 8MB flash memory. It also provides wireless data transmission with PC desktop interface and e-mail. It also incorporates an optional attachment for a digital camera.
The second device is denoted as the M1 model. It is a wireless mobile telephone equipped with a flip screen and keyboard. It has 32MB RAM and 16MB flash memory. It provides wireless data and e-mail and incorporates a gaming option. It incorporates a 640 x 480-pixel resolution digital camera.
The third device is denoted as the Turner model. It is a wireless mobile telephone equipped with a flip screen and keyboard. It provides the user with wireless messaging, data, e-mail and a game arcade. It also provides web browsing through a PC desktop interface.
The final item is a mock-up model of a mobile telephone. It does not have any working parts and is used for the sole purpose of soliciting sales. It is valued at less than $1. It will be classified in the appropriate Chapter 98, HTS.
Note 3 to Section XVI of the Harmonized Tariff Schedule of the United States (HTS) provides, in pertinent part, that unless the context requires otherwise, machines adapted for the purpose of performing two or more complimentary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.
Based upon the attached literature accompanying this ruling, it is the opinion
Of this office that each of the mobile telephones constitutes a composite machine in accordance with Note 3 to Section XVI. The principal function of each model is that of radiotelephony. Each is marketed and sold as a wireless mobile telephone with additional functions. None of the additional functions provide a principal function. These items provide a two-way radiotelephony for which the user purchases such from a wireless telephone provider. It is clearly the dominant function by use and cost associated with each item.
The applicable subheading for the three designated wireless telephone models will be 8525.20.9070, Harmonized Tariff Schedule of the United States (HTS), which provides for Transmission apparatus for radiotelephony, radiotelegraphy, radiobroadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders; digital cameras: Transmission apparatus incorporating reception apparatus: Other … Other radio telephones designed for the Public Cellular Radiotelecommunication Service: Other. The rate of duty will be free.
The applicable subheading for the mock-up sample of a wireless telephone
will be 9811.00.60, Harmonized Tariff Schedule of the United States (HTS), which provides for Any sample (except samples covered by heading 9811.00.20 or 9811.0040) valued not over $1 each, or marked, torn, perforated or otherwise treated so that it is unsuitable for sale or for use otherwise than as a sample, to be used in the United States only for soliciting orders for products of foreign countries. The rate of duty will be free.
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 Michael Contino at 646-733-3014.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division