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NY K88703

August 25, 2004
CLA-2-84:RR:NC:1:110 K88703


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 hand-held computer from Canada.

Dear Mr. Sullivan:

In your letter dated August 12, 2004 you requested a tariff classification ruling.

The merchandise under consideration is the Psion Teklogix 7535 Hand Held Computer. The 7535 Hand Held Computer is a Windows CE.Net based hand-held computer designed for mobile data collection in harsh environments incorporating a two-way wireless transmitter/receiver with its own integrated antenna. This windows operating system is an open system with programming tools SDK (Software Development Kit), which is readily available to users for creating various programs and downloading a variety of software applications from multiple sources. This computer is constructed of single-piece molded plastic and measures approximately 9.6 inches by 4 inches by 2.5 inches; it is battery powered and weights approximately 21.7 ounces. Standard features include a 400 MHz Intel Xscale PXA255 CPU (Central Processing Unit), 64 MB of SDRAM (Random Access Memory, and 2 MB of Flash ROM (Read Only Memory). Standard keyboard is a 58 key alpha with 6 additional function keys. There is a built in 1D/2D image scanner and Compact Flash Type II and SDIO/MMC expansion slots as well as RS232 and USB interface ports. The 7535 Hand Held Computer also incorporates key mobile computing standards including Intel Xscale architecture, Compact Flash and SD I/O expansion card slots for memory or peripherals such as radio, 802.11b, Bluetooth and GSM/GPRS via Compact Flash radio technology. The standard display is a VGA LCD (Liquid Crystal Display) measuring approximately 3.5 inch square. It is available in various configurations with a monochrome or color as well as a touch screen with a stylus.

The 7535 Hand Held Computer may be imported separately or as a set with a docking station, handbook, quick start guide, batteries, AC adapter, cables and carrying case.

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. When imported packaged together ready for retail sale with a docking station, handbook, quick start guide, batteries, AC adapter, cables and carrying case, the 7535 Hand Held Computer meets the definition of a set. The essential character of this set is provided by the Hand Held Computer.

The applicable subheading for the Psion Teklogix 7535 Hand Held Computer imported separately or as a set will be 8471.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Automatic data processing machines and units thereofPortable 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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