CLA-2-84:OT:RR:NC:N2:220
Easen Ho
Vantron Technology Inc.
440 Boulder Court, Suite 300
Pleasanton, CA 94566
RE: The tariff classification of a portable automatic data processing (ADP) machine from China
Dear Mr. Ho:
In your letter dated March 25, 2021 you requested a tariff classification ruling.
The merchandise under consideration is identified as the Vantron 7 Inch Tablet (tablet), Model Number VT-TAB07-RK68-QLS-CNT, which you describe as a portable electronic tablet computer. The subject tablet consists of an 8” by 6” enclosure with a 7” LCD capacitive touchscreen, an ARM Quad Core processor, 2 GB memory, 16 GB storage, a front facing camera, wireless connectivity, speakers, and a microphone. The tablet, which you state weighs less than 1 kg, is imported with the Android operating system preinstalled and is packaged with an optional wall mounting plate and power adapter. A working sample was submitted for our review.
In your request, you suggest the tablet is classifiable under subheading 8471.30.0100 Harmonized Tariff Schedule of the United States (HTSUS). We would note that for a good to be considered an ADP machine it must satisfy all the requirements set forth by Note 5 (A) to Chapter 84, HTSUS, which requires that the machine is capable of:
storing the processing program 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.
The information submitted portrays the tablet as a fully functional ADP machine that operates without restrictions, and this functionality was observed during our analysis of the sample device. The tablet is equipped with hardware and software that allows it to perform, without artificial constraints, general computing tasks such as email, Internet browsing, word processing, spreadsheets, games, etc. Furthermore, users are free to add or remove applications of their choosing. Thus, the requirements of Note 5 (A) are satisfied and we agree with your suggested classification.
The applicable subheading for the Vantron 7 Inch Tablet (tablet), Model Number VT-TAB07-RK68-QLS-CNT, 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 10 kg, consisting of at least a central processing unit, a keyboard, and a display.” The general rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8471.30.0100, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.16, in addition to subheading 8471.30.0100, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at the following addresses:
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions https://www.cbp.gov/trade/remedies/301-certain-products-china
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