CLA-2-84:OT:RR:NC:N1:120
Mr. Michael Liu
Worldwide Customs Services, Inc.
2505 NW 74th Avenue
Miami, FL 33122
RE: The tariff classification of the Cam Mouse from China
Dear Mr. Liu:
In your letter received in this office on August 21, 2013, on behalf of KYE Systems America Corporation, you requested a tariff classification ruling.
The subject merchandise is a computer mouse with a webcam, which is referred to as the “Cam Mouse.” This device has the physical appearance of a computer mouse measuring approximately 4 inches long x 2.25 inches wide x 1.5 inches high, and connects to a personal computer via its USB cable. It features three buttons to perform traditional mouse functions: a left and right button to click, double-click and drag, and a middle button with a scroll wheel to surf the web and access Windows’ documents.
The device incorporates a webcam which captures real-time images and transmits them to the computer for viewing and storage, noting that this device does not have the capability to internally record images. When used as a webcam, it must be switched to the camera mode since its default setting is its use as a computer mouse. A cost breakdown of its various components indicates that the total cost of the computer mouse’s components well exceeds the total cost of the webcam’s components.
The mouse is an X-Y co-ordinate input device, which meets Legal Note 5(C) to Chapter 84, Harmonized Tariff Schedule of the United States, (HTSUS), which defines the term "data processing units" for purposes of heading 8471, HTSUS, in satisfying the following conditions in the above legal note: (ii) It is connectable to the central processing unit either directly or through one or more other units; and (iii) It is able to accept or deliver data in a form (codes or signals) that can be used by the system. X-Y co-ordinate input devices which satisfy the conditions of paragraphs (C) (ii) and (C) (iii) are in all cases to be classified as units of heading 8471, HTSUS.
The Cam Mouse is considered to be a composite machine, as per Legal Note 3 to section XVI, HTSUS, for tariff classification purposes and based on its design, function and cost, the principal function of this device is performed by the computer mouse.
The applicable subheading for the Cam Mouse will be 8471.60.9050, HTSUS, which provides, in relevant part, for automatic data processing machines and units thereof: Input or output units, whether or not containing storage units in the same housing: Other: Other: Other. 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,
Myles B. Harmon
Acting Director
National Commodity Specialist Division