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NY J85304

June 13, 2003

CLA-2-84:RR:NC:1:110 J85304


TARIFF NO.: 8471.60.1095

Mr. Douglas P. Beebe
Affiliated Customs Brokers, USA Inc.
193 West Service Road
Champlain, NY 12919

RE: The tariff classification of a visual sales tool from Canada.

Dear Mr. Beebe:

In your letter dated May 29, 2003 on behalf of your client Dinec, you requested a tariff classification ruling.

The merchandise under consideration is the Dinec Personalization Center (DPC) Model 1-D 36S. The DPC Model 1-D 36S is a self-standing workstation unit imported with a 17-inch Compaq EVO Liquid Crystal Display (LCD) Touch Screen permanently installed within the unit. The DPC Model 1-D 36S with Touch Screen serves as a sales tool to display and select Dinec’s product line of dining room furniture. The Model 1-D 36S is identical to the DPC Model 1-D 360 classified under 9403.20.0020 in NY J83042 with one exception, the Model 1-D 360 is not imported with the LCD Touch Screen. As in ruling NY J83042, Model’s 1-D 360 and 1-D 36S are described as a “sales tool” or visual aid to help a store or retailer better demonstrate to their consumers the different choices in furniture and options available from Dinec. The Model 1-D 36S is made of stainless steel and lexan, and is imported with a touch screen display used for viewing and ordering consumers selections. Sixteen small wood samples to represent available colors, four furniture edge profile samples, various leg samples and decorative hardware pieces are also included with this Dinec Personalization Center.

It is noted that the Model 1-D 36S is imported with a 17-inch LCD Touch Screen display that serves as the input and output device for a customer supplied personal computer. By itself, the 17-inch Compaq EVO Liquid Crystal Display Touch Screen would fall under subheading 8471.60, Harmonized Tariff Schedule of the United States (HTS) as a combined input/output unit of an automatic data processing machine.

The merchandise at issue is a composite good made up of two different components classifiable under two headings.

Classification of goods in the HTS are governed by the General Rule of Interpretation (GRI), noting GRI 3, HTS, which states:

When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

(a) The heading which provides the most specific description shall be preferred to a heading providing a more general description. However, when two or more headings each refers to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

Since this composite good is classifiable under two or more headings, Rule 3(b) instructs that the article should be classified as if consisting of the component which gives it its essential character. In this particular instance, this office believes that the 17-inch Compaq EVO Liquid Crystal Display Touch Screen gives the DPC Model 1-D 36S its essential character by providing the customer a means to view, select and order their desired choices of furniture.

The applicable subheading for the Dinec Personalization Center Model 1-D 36S will be 8471.60.1095, Harmonized Tariff Schedule of the United States (HTS), which provides for “Automatic data processing machines and units thereofInput or output units, whether or not containing storage units in the same housing: Combined input/output units: Other.” The general 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 646-733-3016.


Robert B. Swierupski

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