CLA-2-84:RR:NC:1:120 R04024
Mr. Frederick Naas
Restoration Hardware, Inc.
15 Koch Road
Suite J
Corte Madera, Ca 94925
RE: The tariff classification of a USB Flashdrive Memory Pen from China
Dear Mr. Naas:
In your letter dated May 24, 2006 you requested a tariff classification ruling for a USB Flashdrive Memory Pen on behalf of your client Restoration Hardware, Inc.
The USB Flashdrive Memory Pen combines a conventional ballpoint pen, USB flash memory drive and a plastic stylus. The pen weighs about 2 ounces.
A Universal Serial Bus (USB) port is a direct high-speed digital connection into a personal computer (PC). The USB flash memory is available in 128 MB of memory storage. The USB flash drive is designed to plug into the USB port of a PC or Notebook. The USB memory drive is encased within the pen’s housing. It is used for data storage and retrieval of data. The stylus is used on touchscreen displays.
The USB with pen and stylus is a composite good consisting of a USB storage classified under heading 8471, HTSUS, a ballpoint pen and plastic stylus classified under heading 9608, HTSUS.
The General Rules of Interpretation (GRIs) of the HTSUS governs the classification of goods. Composite goods are classified in accordance with GRI 3(b), by determining the essential character of the good. The Explanatory Notes (ENs) of the HTSUS provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. The ENs to GRI 3(b) state, in pertinent part, the following:
(VIII) The factor which determines the essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.
The USB electronics represents more than 80% of the value of the USB pen with stylus. Therefore the USB flash memory provides the essential character of the USB pen with stylus.
The applicable subheading for the USB pen with stylus will be 8471.70.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Automatic Data processing machines and units thereof…Storage units: Other storage units: Not assembled in cabinets for placing on a table, desk, wall, floor or similar place." 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 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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division