CLA-2-85:OT:RR:NC:N2:109
Ms. Deborah B. Stern, ESQ.
Sandler, Travis & Rosenberg, P.A.
International Trade, Customs & Export Law
1000 NW 57th Court, Suite 600
Miami, FL 33126
RE: The tariff classification of Ethernet, HDMI and VGA adapters from China
Dear Ms. Stern:
In your letter dated August 28, 2017, you requested a tariff classification ruling on behalf of your client, Microsoft Corp.
The first item is referred to as the Surface USB 3.0 Ethernet Adapter (Realtek RTL81538). This adapter is a 10/100/l000M Ethernet controller that combines a triple-speed IEEE 802.3 compliant Media Access Controller with a triple-speed Ethernet transceiver, a USB 3.0 bus controller and an embedded memory. The Ethernet adapter is used to convert data from USB to Ethernet. It connects to Microsoft “Surface” computers or other devices running Windows 10 and 8.1 via USS connector. It gives the device the capability to connect to a network via an Ethernet connection. It offers data transfer rates of up to 1 Gbps.
The second item is an HDMI AV Adapter (Parade PSl76). This adapter is a DP to HDMI 2.0 protocol convertor. It connects to Microsoft “Surface” computers using the device's mini display port connection. It gives the computer the ability to connect with an HDMI compatible display for sharing pictures, videos, etc.
The third item is a VGA Adapter (Realtek RTD2166). This adapter is a Display Port to VGA converter that combines a DisplayPort input interface and an analog RGB DAC output.
The embedded MCU is based on an industrial standard 8051 core. This device connects to the Microsoft “Surface” computer using the device's mini display port connection. It provides the computer with the capability to connect any VGA compatible display, monitor or projector, for sharing pictures, videos, etc.
In your request you suggest the VGA and HDMI Adapters are correctly classified as control or adapter units for Automatic Data Processing (ADP) in subheading 8471.80, Harmonized Tariff Schedule of the United States (USHTS). We disagree. The VGA and HDMI Adapters are apparatus used in the transmission or reception of voice, images, or other data and as such, pursuant to Chapter 84 Note 5(D)(ii), are excluded from classification as a unit of ADP in heading 8471, HTSUS.
The applicable subheading for the Ethernet Adapter (Realtek RTL81538), the HDMI Adapter (Parade PS 176) and the VGA adapter (Realtek RTD2166) will be 8517.62.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Telephone sets…; other apparatus for the transmission or reception of voice, images or other data…: Other apparatus for transmission or reception of voice, images or other data…: Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: 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 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 Steven Pollichino at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division