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NY N022679

February 15, 2008



TARIFF NO.: 8471.50.0150

Mr. David R. Ostheimer
Miller & Company, P.C.
233 Broadway
Suite 2702
New York, NY 10279

RE: The tariff classification of the Gateway DX441 series imported with a keyboard, mouse and speakers from China

Dear Mr. Ostheimer:

In your letter dated January 31, 2008 you requested a tariff classification ruling on behalf of your client, Gateway Manufacturing.

The merchandise in question is the Gateway DX441 personal computer imported with a keyboard, mouse and external speakers. The Gateway DX441 is a desktop computer available in three different configurations, (DX441B, DX441S and DX441X). All units come standard with Windows Vista Home Premium operating system; integrated 15-in-1 media card reader, 16 x super multi format double layers DVD-RW/DVD-RAM+/-R/CR-R/RW, hard drive with cache memory, integrated software, USB ports, and input/output ports. The DX441B and S use the Intel Pentium Dual-Core Processor, while the DSX411X uses the Intel Core 2 Duo Processor, in addition to an integrated analog/digital TV tuner with 3D comb and ATI Radeon graphics. However, the TV can not function without the ADP hardware. Its electrical and logical functions are directed through the ADP machine similar to the Qosmio audio video laptop classified in HQW967655 dated September 15, 2006.

Explanatory Note X to GRI 3b provides for the purpose of this rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which:

      A. Consist of at least two different articles which are, prima facie, classifiable in different headings.

      B. Consist of products put up together to meet a particular need or carry out a specific activity; and

C. Are put up in a manner suitable for sale to users without repackaging (e.g. in boxes or cases or on boards).

Each unit is imported and packaged together with a standard qwerty keyboard and mouse, both provided for in subheading 8471.60.20, and internal speakers provided for in subheading 8518.21 or .22, depending whether they have single or multiple speakers inserted in the same enclosure. Together the items are put up for retail sale to meet the requirements for performing a data processing function establishing the DX441 computer as the essential character of the set.

The applicable subheading for the Gateway DX441 series imported with a keyboard, mouse and speakers will be 8471.50.0150, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Processing units other than those of subheading 8471.41 or 8471.49, whether or not containing in the same housing at least a central processing unit and an input and output unit, whether or not combined: other... The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Denise Faingar at 646-733-3010.


Robert B. Swierupski

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