United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2000 NY Rulings > NY F87557 - NY F87608 > NY F87593

Previous Ruling Next Ruling
NY F87593

June 16, 2000

CLA-2-84:RR:NC:MM:110 F87593


TARIFF NO.: 8473.30.5000

Ms. Lucy Richardson
Manager, Trade Strategy and Compliance
Sony Electronics Inc.
123 Tice Boulevard
Woodcliff Lake, NJ 07675

RE: The tariff classification of the Sony "eMarker" from the Philippines.

Dear Ms. Richardson:

In your letter dated May 19, 2000, on behalf Sony Electronics Inc. you requested a tariff classification ruling.

The merchandise under consideration is referred to as the "eMarker." The "eMarker" will be imported as a set consisting of an "eMarker" terminal with a battery, the "eMarker" cradle (a cradle to hold the "eMarker" which has a cable with a USB connector at its end) and an instruction manual. The "eMarker" is an Internet-based device that allows a radio listener to push a button to "mark" a song that they like while listening to the radio. Later on, when the listener wants to remember what they heard, the listener can plug the "eMarker" into a computer via the supplied cradle or directly into a USB jack on a personal computer. The "eMarker" terminal is capable of saving up to 10 "marked" songs. A computer with Windows98 (or newer) software, a USB jack on the computer and Internet access is required to utilize the "eMarker." The user must first register on the "eMarker" website and install the "eMarker" setup software from this site to their computer. The "eMarker" terminal contains a USB controller, which interfaces with a personal computer. When the "eMarker" is connected to a personal computer the computer detects the "eMarker" and automatically launches the web browser software. The terminal has its own microcomputer that is controlled by self-contained software, which is assisted by a quartz crystal that makes the counting accurate. The terminal is simply a battery-operated counting devise with a LCD display. The LCD display has a very limited capability. It can only display up to ten black circles to indicate each time a song was "marked" by pressing the button. The "eMarker" terminal is not set to any clock and does not determine "intervals of time", it simply counts data "points" (relative time elapsed) which when connected to the Internet is subtracted from the master clock on the "eMarker" web server to determine the absolute time the button was pushed.

With its limited ability the "eMarker" does not meet the requirements for a unit under heading 8471 of the Harmonized Tariff Schedule of the United States (HTS), as explained in Explanatory Note I "Automatic Data Processing Machines and Units Thereof." The "eMarker" also does not fit the requirement of heading 9106 (HTS), "Time of day recording apparatus" because of the absence of a time display clock, watch movement or synchronous motor. Explanatory Note to heading 8473 states with regard to accessories, "The accessories covered by this heading are interchangeable parts or devices designed to adapt a machine for a particular operation, or to perform a particular service relative to the main function of the machine, or to increase its range of operations." The "eMarker" certainly is designed to adapt a machine to perform a particular service.

The applicable subheading for the "eMarker" will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469 to 8472: Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: Other." The rate of duty will be free.

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 Eileen S. Kaplan at 212-637-7019.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: