CLA-2-84:OT:RR:NC:N1:120
Ms. Anna Casillas
Customs & Trade Specialist
Sony Electronics Inc.
16530 Via Esprillo
San Diego, CA 92127
RE: The tariff classification of Sony Walkman® personal devices from Malaysia or China
Dear Ms. Casillas:
In your letter dated April 23, 2013, you requested a tariff classification ruling. Samples are being returned as requested.
The subject merchandise, based on the submitted information, consists of the E Series Sony Walkman®, the F Series Sony Walkman®, and the Z Series Sony Walkman®.
The E Series Sony Walkman® is a portable, battery-operated composite machine that combines an FM radio incorporating sound recording or reproducing apparatus with video recording and reproducing apparatus. The E Series models, with a built-in flash memory, are expected to have a memory capacity of 4 GB, 8 GB or 16 GB; these models will have a 2-inch TFT (thin film transistor) color liquid crystal display (LCD) having a white LED backlight, though some models may be equipped with a 1.77-inch TFT color display with a white LED backlight. Music, videos, photos, podcasts and games can be recorded onto this device from a personal computer (PC), and files can be reproduced from the internal storage device.
This merchandise will be retail packed, at the time of importation, with earphones, a USB cable, and a quick start guide. This combination will be considered a set for tariff classification purposes, with the essential character being imparted by the E Series Sony Walkman®.
It has been determined that there is no apparatus performing the principal function of this composite machine. Where it is not possible to determine the principal function, and where, as provided in Note 3 to Section XVI of the Harmonized Tariff Schedule of the United States (HTSUS), the context does not otherwise require, it is necessary to apply General Interpretative Rule 3(c). In such cases, classification shall be in the provision which occurs last in numerical order among those which equally merit consideration. The headings which equally merit consideration are heading 8521, HTSUS (the video recording and reproducing device), and heading 8527, HTSUS (the reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock). Based on the above, classification of this composite machine will be under heading 8527, HTSUS.
The applicable subheading for the E Series Sony Walkman® will be 8527.13.6080, HTSUS, which provides for Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock: Radiobroadcast receivers capable of operating without an external source of power: Other apparatus combined with sound recording or reproducing apparatus: Other: Other: Other. The rate of duty will be Free.
The F Series Sony Walkman® is a portable, battery-operated automatic data processing (ADP) machine measuring approximately 2 ¼ inches by 4 ? inches and weighing approximately 3.6 ounces. The F Series features a 3.5-inch touch screen TFT color LCD with a keyboard and a white LED backlight and, depending upon the model, will have a memory capacity of 16 GB or 32 GB. The F Series Walkman®, which does not contain cellphone functionality, is combined not only with an FM radio incorporating sound recording and reproducing apparatus but also with devices that play videos and computer games. Further, these models incorporate such devices as a built-in speaker and a GPS, and have Wi-Fi and wireless Bluetooth capabilities.
The Z Series Sony Walkman® is a portable, battery-operated ADP machine measuring approximately 2 ? inches by 5 ? inches and weighing approximately 5.6 ounces. The Z Series features a 4.3-inch touch screen TFT color LCD with a keyboard and a white LED backlight and, depending upon the model, will have a memory capacity of 8 GB, 16 GB, or 32 GB. The Z Series Walkman®, which does not contain cellphone functionality, is combined not only with an FM radio incorporating sound recording and reproducing apparatus but also with devices that play videos and computer games. Further, these models incorporate such devices as a built-in speaker and a GPS, and have Wi-Fi and wireless Bluetooth capabilities.
Unlike the E Series, both the F and Z Series operate on the Android mobile operating system that enables the user to browse the web, to access numerous applications through Google Play, and to download various applications through unknown sources. They will have a tablet quality NVIDIA® Tegra™ 2 dual-core processor for web access, et cetera.
In this regard, there are no hardware or software blocks preventing the end user from downloading and executing installed programs, off-the-shelf software applications, internet access and other tasks performed by any laptop or desktop computer. They are freely programmable and satisfy the following criteria set forth by Note 5(A) to Chapter 84, HTSUS:
(i) Storing the processing program or programs and at least the data immediately necessary for the execution of the program;
(ii) Being freely programmed in accordance with the requirements of the user;
(iii) Performing arithmetical computations specified by the user; and
(iv) Executing, without human intervention, a processing program which requires them to modify their execution, by logical decision during the processing run.
This merchandise will be retail packed, at the time of importation, with earphones, a USB cable, and a quick start guide. This combination will be considered a set for tariff classification purposes, with the essential character being imparted by the Sony Walkman®.
The applicable subheading for the F and Z Series Sony Walkman® will be 8471.30.0100, HTSUS, which provides for Automatic data processing machines and units thereof; … Portable automatic data processing machines, weighing not more than 10kg, 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,
Thomas J. Russo
Director
National Commodity Specialist Division