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NY K85188

April 30, 2004
CLA-2-84:RR:NC:1:110 K85188


TARIFF NO.: 8471.30.0000

Mr. Greg Sullivan
Psion Teklogix Inc.
2100 Meadowvale Blvd.
Mississauga, Ontario L5N 7J9, Canada

RE: The tariff classification of a computer from the UK.

Dear Mr. Sullivan:

In your letter dated April 20, 2004 you requested a tariff classification ruling.

The merchandise under consideration is the Psion Teklogix Netbook Pro Hand-Held Computer. The Netbook Pro Hand-Held is a self contained personal or laptop computer measuring approximately 9.25 inches by 7.24 inches by 1.38 inches thick when closed, weighing approximately 2.95 pounds or 1100g within an impact resistance enclosure. This computer features a flip up color TFT (Thin Film Transistor) flat resistive touch screen display for pen navigation. When the display is tilted open, a full 58-key keyboard is reveled. Other standard features include an Intel Xscale PXA255 Processor, 128 MB SDRAM and 32MB Flash Memory. Standard external ports include; headphone/mic socket, RS 232 serial port, Mini USB (Universal Serial Bus) Port, and expansion slots for one type I or II CF card, one type I or II PCMCIA card, as well as one type I or II SDIO/SD memory card/MMC card slot. The Netbook Pro Hand-Held utilizes Windows CE.NET 4.2 as its standard operating system with ActiveSync Connectivity over a RS232, IrDA (Infrared Data Transfer) or Bluetooth technology. This computer is primarily designed for rugged field use in a harsh mobile environment. As confirmed by the imported, the Psion Netbook Pro Hand-Held Computer is imported packaged ready for retail sale with a stylus, USB cable, Li-lon battery pack power supply and a Modem in the form of a PCMCI card.

The General Rules of Interpretation (GRIs) of the Harmonized Tariff System (HTS) governs the classification of goods put up in sets for retail sale. GRI 3(b) provides, in relevant part, that goods put up for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The Explanatory Notes (ENs) of the HTS provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. According to the ENs for GRI 3(b), “goods put up in sets for retail sale” refers to goods which: consist of at least two different articles which are, prima facie, classifiable in different headings; consist of products or articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without repackaging.

Under GRI 3(b), the Netbook Pro Hand-Held Computer meets the definition of a set in that it is comprised of articles classifiable in different headings which have been put up together to meet the demands or needs of a specific activity, that being automatic data processing. Therefore, the portable computer provides the essential character of this set.

The applicable subheading for the Psion Netbook Pro Hand-Held Computer will be 8471.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Automatic data processing machines and units thereof Portable digital automatic data processing machines, weighing not more than 10 kg, consisting of at least a central processing unit, a keyboard and a display." 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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