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NY G86603

February 15, 2001

CLA-2-84:RR:NC:1:110 G86603


TARIFF NO.: 8471.60.9090; 8524.39.4000

Mr. Paul Leitner
Continental Agency Inc.
535 Brea Canyon Rd.
Walnut, CA 91789

RE: The tariff classification of a wireless keyboard and mouse from Taiwan.

Dear Mr. Leitner:

In your letter dated January 22, 2001, on behalf of your client ViewSonic Corporation you requested a tariff classification ruling.

The merchandise under consideration is the “ViewSonic Ultimate Desktop Wireless Keyboard and Mouse.” Descriptive literature was submitted with your request. This product will be imported as a set and will be packaged for retail sale in its imported condition. The “ViewSonic Ultimate Desktop Wireless Keyboard and Mouse” consists of a cordless multimedia keyboard with batteries, cordless 4-button scrolling mouse with batteries, keyboard palm rest, dual PS/2 RF receiver, user guide and software in the form of a CD-ROM. The receiver connects to a personal computer (PC) via a P/S2 cable and receives a radio frequency from the keyboard and mouse.

The classification of goods put up in sets for retail sale is governed by GRI 3(b). The “ViewSonic Ultimate Desktop Wireless Keyboard and Mouse” is considered a set within the meaning of GRI 3(b) and should be classified as if they consisted of the component, which gives them their essential character. However, no single component of this set appears to give the set an essential character. Under GRI 3(c) and GRI 6, the keyboard and mouse are the components that equally merit consideration. Therefore the classification of this set is determined at the subheading level under the heading which occurs last in numerical order among those which equally merit consideration. With regards to the CD-ROM, Chapter 85, Note 6 states that, “[r]ecords, tapes and other media of heading 8523 or 8524 remain classified in those headings, whether or not they are entered with the apparatus for which they are intended.”

The applicable subheading for the “ViewSonic Ultimate Desktop Wireless Keyboard and Mouse” will be 8471.60.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Automatic data processing machines and units thereofnot elsewhere specified or included: Input or output units, whether or not containing storage units in the same housing: Other: Other: Other: Other: Other: Other.” The rate of duty will be free.

As stated in Chapter 85, Note 6, the applicable subheading for the “CD-ROM Software” when imported separately or as part of a kit will be 8524.39.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for “[r]ecords, tapes and other recorded media for sound or other similarly recorded phenomena[d]iscs for laser reading systems: [o]ther: [f]or 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 automatic data processing machine.” 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

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