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NY K82777

February 17, 2004
CLA-2-84:RR:NC:1:110 K82777


TARIFF NO.: 8473.30.5000

Ms. Laura Lyons
Trade & Compliance Mgr. palmOne, Inc.
400 N. McCarthy Blvd.
Milpitas, CA 95035-5112

RE: The tariff classification of stylus pen from China.

Dear Ms. Lyons:

In your letter dated January 26, 2004 you requested a tariff classification ruling.

The merchandise under consideration is the Treo 600 Stylus. A sample of the Treo 600 Stylus was provided with your ruling request and will be returned to you. The Treo Stylus is a metal stylus pen approximately 4 inches long with plastic tips at both ends. This device is a typical stylus pen used in most touch screen personal digital assistants (PDAs) classified under heading 8471 of the Harmonized Tariff Schedule of the United States (HTSUS). This particular stylus is designed to be used in conjunction with the palmOne Treo Model 600 “Smartphone” device. The Model 600 Smartphone is a handheld electronic device that combines the functionality of a mobile telephone and a PDA. The plastic tip on one end of this stylus is designed in such a way as to fit smoothly into the shape of the Smartphone for storage when not in use. The stylus is used to input data and perform function of the PDA (i.e. data entry, access programs and retrieve data stored in memory) on the Smartphone’s LCD (Liquid Crystal Display). This type of stylus appears to be of a kind principally used with the machines of heading 8471, HTSUS.

This ruling is based on evidence that the Treo 600 Stylus is suitable for use solely or principally with the machines of heading 8471, HTSUS. With regard to principal use, Additional U.S. Rule of Interpretation 1(a), HTSUS, provides that “a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use." Principal use can and does change. Generally, in order to determine principal use, U.S. Customs relies on the facts and these decisions are made on a case-by-case basis.

The applicable subheading for the Treo 600 Stylus will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts and accessories 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 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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