CLA-2-84:OT:RR:NC:N2:220
Jean-Claude Excoffier
HP Inc.
150 Route du Nant d’Avril
Meyrin, CH1217
Switzerland
RE: The tariff classification of a tablet from Vietnam
Dear Mr. Excoffier:
In your letter dated December 16, 2019 you requested a tariff classification ruling.
The merchandise under consideration is identified as the HP Pioneer, which is described as a ruggedized tablet running the Android operating system where users are said to have the ability to install, store, and execute applications of their choosing. The HP Pioneer incorporates a Qualcomm ARM processor, 32 GB of system memory, a 3.5” capacitive touch display, a USB 3.1 port, and wireless communication. Additionally, the subject tablet is imported with various sensors, such as cameras, a range finder, voltage detectors, and more. While the tablet performs a number of functions, you state the HP Pioneer will be used as an interactive medical staff to patient device. As such, the various sensors may or may not be used depending on the applications loaded onto the tablet by the end user. Based on the supplied information, the principal function of the HP Pioneer is to process data, whether that data is received from a built-in sensor or if it originates from the user/loaded applications.
In your request, you suggest HP Pioneer is classifiable as a portable automatic data processing (ADP) machines under subheading 8471.30.0100, Harmonized Tariff Schedule of the United States (HTSUS). We would note that for goods to be considered an ADP machine, it must satisfy all the requirements set forth in Chapter 84 Note 5 (A), HTSUS, which requires the machine is capable of:
Storing the processing program or programs and at least the data immediately necessary for the execution of the program;
Being freely programmed in accordance with the requirements of the user;
Performing arithmetical computations specified by the user; and
Executing, without human intervention, a processing program which requires them to modify their execution, by logical decision during the processing run.
As established by the technical specifications provided, the HP Pioneer is a fully functional personal computer that freely functions with the applications the user chooses to install. The HP Pioneer is equipped with hardware and software that would allow it to perform data processing functions without artificial constraints and has no limitations as to the addition or removal of software applications from the Google Play Store. In its imported condition, it is fully capable of performing data processing functions. Therefore, we are of the opinion that the requirements of Note 5 (A) are satisfied and the HP Pioneer is a fully functioning ADP machine as described in the nomenclature.
The applicable subheading for the HP Pioneer will be 8471.30.0100, HTSUS, which provides for "Portable automatic data processing machines, weighing not more than 10 kg, consisting of at least a central processing unit, a keyboard and a display.” 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