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NY L87276

September 20, 2005

CLA-2-85:RR:NC:1:110 L87276


TARIFF NO.: 8471.80.9000

Mr. Len Hunter
Customs Specialist
Duty Plus Int’l. Trade Customs Consultancy 37 St Margaret’s Street
Canterbury CT1 2TU
United Kingdom

RE: The tariff classification of a mobile phone synchronization stand from China.

Dear Mr. Hunter:

In your letter dated August 27, 2005 on behalf of your client Sony Ericsson Mobile Communications AB you requested a tariff classification ruling.

The merchandise under consideration is the Sony Ericsson DSS-25 Desk Synchronization Stand. The DSS-25 is a desk stand designed for Sony Ericsson mobile phones. This base is equipped with Universal Serial Bus (USB) interface electronics and has a permanently attached USB cable for connecting to a personal computer (PC). With the Desk Synchronization Stand, a Sony Ericsson mobile phone can send and receive data to a PC through it USB port. The DSS-25 is packaged ready for retail sale with software in the form of a CD-ROM.

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.

The DSS-25 Desk Synchronization Stand meets the definition of “goods put up in sets for retail sale.” As per GRI 3(b), classification is determined by the component, or components taken together, which confer on the set as a whole its essential character. The Desk Synchronization Stand clearly provides the essential character of this set.

It is noted that the DSS-25 set will be packaged with software in the form of a CD-ROM, which must be classified in accordance with Legal Note 6 to chapter 85. Note 6, which states: “This note does not apply to such media when they are entered with articles other than the apparatus for which they are intended.” The CD-ROM software must be installed into apparatus other than the DSS-25 Desk Synchronization Stand. Accordingly, since the CD-ROM is entered with an article other than the apparatus for which it is to be installed into, the CD-ROM software need not be separately classified.

The applicable subheading for the Sony Ericsson DSS-25 Desk Synchronization Stand will be 8471.80.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Automatic data processing machines and units thereofOther units of automatic data processing machines: Other: 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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