CLA-2-84:RR:NC:1:110 L88309
Mr. John E. Green
Corsair Memory
46221 Landing Parkway
Fremont, CA 94538
RE: The tariff classification of the Flash Voyager( USB 2.0 Drive set from Taiwan and a radiator for a computer cooling system from the Philippines.
Dear Mr. Green:
In your letter, dated October 14, 2005, you requested a tariff classification ruling.
The merchandise under consideration is the Flash Voyager( USB 2.0 Drive and a radiator for a personal computer (PC) cooling system. The Flash Voyager( USB 2.0 Drive is a solid-state flash memory drive. It is designed to be used with ADP machines and printers of heading 8471. It will be imported as a set packaged in a blister pack with a lanyard, USB cable and CD-ROM. It features Plug & Play functionality with Windows( XP, 2000, ME, Linux 2.4 and later versions, Mac OS 9, X and later versions. The CD-ROM contains drivers for Windows( 98 and security applications for creating a password-protected partition. As per information received in a telephone conversation on October 20 with Eric Ackerson, Product Marketing Manager for Corsair Memory, the Flash Voyager( Drive cannot interface with digital cameras. This is due to differences in the capabilities of the drive controller and differences in USB connectors. The Flash Voyager( Drive uses a type A USB connector, while digital cameras use type B. Mr. Ackerson also indicates that they may have minor uses with certain other consumer electronic products (e.g. certain music systems) that use a compatible interface and connector. Based on a review of similar products, the Flash Voyager( Drive appears to be of a kind that is principally used in ADP systems. It also meets the requirements of Chapter 84, Note 5(B) with regard to ADP units. Chapter 84, Note 5 (C) specifies “Separately presented units of an automatic data processing machine are to be classified in heading 8471.”
This ruling is based on the fact that the Flash Voyager( Drive is of a kind suitable for use solely or principally with the machines of heading 8471. With regard to principal use, Additional U.S. Rule of Interpretation 1(a), HTSUS, provides that "a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use." Principal use can and does change. Generally, in order to determine principal use, U.S. Customs relies on the facts and these decisions are made on a case-by-case basis. It is noted that because of the variety of memory devices being produced and marketed, it is necessary to examine the characteristics of each device in order to establish its class and principal use.
The Flash Voyager( set meets the definition of “goods put up in sets for retail sale.” As per GRI 3(b), classification is determined by the component, or components taken together, which confer on the set as a whole its essential character. The drive clearly provides the essential character of this set.
It is noted that the Flash Voyager( set will be packaged with software in the form of a CD-ROM, which must be classified in accordance with Legal Note 6 to chapter 85. Note 6 states: “This note does not apply to such media when they are entered with articles other than the apparatus for which they are intended.” The CD-ROM software must be installed into apparatus other than the Flash Voyager( Drive. Accordingly, since the CD-ROM is entered with an article other than the apparatus for which it is to be installed, the CD-ROM software need not be separately classified.
This ruling also addresses a part of the Whisper-Quiet 120mm Advanced Water Cooling system for PCs. In particular, the 120mm low-restriction radiator is a component of the Whisper-Quiet water-cooling system for PCs. This type of system is purchased for greater cooling efficiency then that provided by the manufacturer’s standard PC air-cooling apparatus. When used with a PC the low-restriction radiator is external to the PC.
The applicable subheading for the 120mm low-restriction radiator will be 8419.90.9580, Harmonized Tariff Schedule of the United States (HTS), which provides for “Machines, plant or laboratory equipment...for the treatment of material by a process involving a change of temperature such as...cooling...parts thereof...Parts: Other: Other: Other.” The general rate of duty will be 4 percent ad valorem.
The applicable subheading for the Flash Voyager( USB 2.0 Drive set will be 8471.70.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Automatic data processing machines and units thereof…Storage units…Other storage units: Not assembled in cabinets for placing on a table, desk, wall, floor or similar place.” The general rate of duty will be free.
Articles classifiable under subheading 8419.90.9580, HTS, which are products of Philippines, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".
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 Eileen S. Kaplan at 646-733-3016.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division