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July 26, 1999

CLA-2-84:RR:NC:1:110 E84918


TARIFF NO.: 8471.60.9090; 8524.39.4000

Mr. David Kilcoyne
Virtual Link
56 Roland Street, Suite 306
Boston, MA 02129

RE: The tariff classification of a Mimio portable electronic transcription system from China

Dear Mr. Kilcoyne:

In your letter dated July 15, 1999, you requested a tariff classification ruling.

The merchandise under consideration involves a “Mimio” portable electronic transcription system that is designed to record, play back, print, and share whiteboard information, and also can be used as a mouse pointing device when you project your Windows desktop onto a whiteboard for presentations.

The “Mimio” package consists of the following components: mimio capture bar; mimio eraser; eraser holder; mounting brackets; mimio stylus set (black, red, green, blue); mimio pointer insert; 5 AAA batteries; mimio control panel decal; mimio software on CD-ROM; and mimio serial cable. By using mimio hardware and software, a whiteboard becomes a powerful tool for recording critical notes, giving presentations, and sharing information across the Internet or an intranet.

The mimio capture bar attaches to the whiteboard and plugs into a computer through a standard PC serial port with a mimio serial cable. The mimio stylus transmission is started when the marker tip is pressed down on the board. The signal is sent to the capture bar for triangulation location. The ultrasonic and infrared signals have been tested and found to comply with the limits for a class B digital device, pursuant to part 15 of the FCC rules.

The capture bar is approximately 24 inches in length and normally attaches to the left side of an existing whiteboard. The Mimio package is sold and marketed as a kit, and noting GRI-3 (b) to the HTS, would meet the definition of a retail set. The essential character of this set would be exemplified by the capture bar, which is essentially an ADP input device. Noting Legal Note 5 (B) to HTS, the Mimio capture bar device would meet the definition of a “unit” of an ADP system. The CD-ROM software, noting Legal Note 6 to Chapter 85 of the HTS, would be separately classifiable.

The applicable subheading for the Mimio portable transcription system will be 8471.60.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other ADP input units. The rate of duty will be free.

The applicable subheading for the CD-ROM software will be 8524.39.4000, HTS, which provides for other recorded media, for reproducing representations of instructions, data, sound, and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an ADP machine. The rate of duty will be 0.9 percent ad valorem.

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 Art Brodbeck at 212-637-7019.


Robert B. Swierupski

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