CLA-2-84:OT:RR:NC:N2:220
Neil Helfand
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
599 Lexington Ave FL 36
New York, NY 10022
RE: The tariff classification of the Temi S1 from China
Dear Mr. Helfand:
In your letter dated March 28, 2019 you requested a tariff classification ruling on behalf of your client, Temi USA Inc.
The item under consideration is identified as the Temi S1 Personal Computer Robot (Temi PC) which you describe as a mobile and fully functional automatic data processing (ADP) machine. The Temi PC is comprised of a tablet PC permanently mounted onto a motorized pedestal-type chassis. The tablet is comprised of a 10.1 inch LCD display with a capacitive touchscreen, an RK3288 processor, 2 GB system memory, 16 GB storage, Bluetooth and Wi-Fi connectivity, multiple cameras and a microphone, and various USB, HDMI, audio, etc. outputs. The tablet runs on the Android operating system (OS) and you state that users have full control to add, change, and remove applications of their choosing.
The Temi PC chassis is described as a 3.2 foot high pedestal consisting of a motorized base with navigation controller, numerous cameras and sensors, batteries, 60 W motors, and LIDAR for navigation and object avoidance. The chassis, which receives its commands from the mounted tablet, is mobile in that it has the ability to navigate rooms autonomously while providing the users with an itinerant computing platform. Users can also issue voice commands to summon the Temi PC or to instruct it to follow the user from one location to another where the chassis motors transport the machine as required.
In our view the Temi PC is a composite machine that gives users the ability to perform general computing functions while also operating as a semi-autonomous robotic machine that traverses its environment by identifying objects in the room and negotiating its pathway. In addition to issuing voice commands for the physical movement of the Temi PC, users may also send voice commands to the tablet for actions such as placing a video call, playing music, dictatating a news or weather report, and more. The Android OS based applications which can be run on the tablet consist of mail, games, office productivity, web communication, and more. Conversely, the chassis, while still a complex machine, only provides the mobility and physical support of the tablet. It is responsible for the transport of the tablet; it houses the speakers which receive audio from the tablet; it provides an adjustable and auto-tracking mounting surface for the tablet. Based on the provided documentation, we are of the opinion that it is the function of the tablet which establishes the principal function of the Temi PC and the features provided by the chassis are subsidiary to the features provided by the tablet. Thus, in accordance with Section 16 Note 3, the device will be classified accordingly.
In your request you state that the Temi PC is a freely programmable ADP machine that meets all the following conditions of Legal Note 5(A) to Chapter 84, Harmonized Tariff Schedule of the United States (HTSUS): it stores the processing program (Android) and other programs, and the data necessary for the execution of the programs; it is freely programmable since the user may add or remove new programs of their choosing; it performs computations as specified by the user; and its processing programs are executed by logical decisions without human intervention. Additionally, you suggest that the Temi PC is classifiable in subheading 8471.49.0000, HTSUS, as an ADP system.
With regard to Note 5(A) to Chapter 84, HTSUS, which governs the classification of ADP machines, we observe that the tablet does not lose its functionality or identity as an ADP machine once it is installed onto the chassis. Furthermore, the tablet does not incorporate hardware or software blocks that would prevent the user from adding or removing programs of their choosing. Consequently, we find that the Temi PC meets Note 5(A) to Chapter 84, HTSUS, and is classified accordingly. However, with respect to your suggested classification, we disagree as the Temi PC is not accurately described as an ADP system in accordance with Note 5(B) to Chapter 84, HTSUS, and is more appropriately classified under subheading 8471.41, HTSUS.
The applicable subheading for the Temi S1 Personal Computer Robot will be 8471.41.0150, HTSUS, which provides for “Automatic data processing machines and units thereof; …: Other automatic data processing machines: Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined: Other.” The general 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 the 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 Karl Moosbrugger at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division