The tariff classification of a Personal Digital Assistant (model "Zaurus") from Japan

NY B82349 February 26, 1997 CLA-2-84:RR:NC:1:110 B82349 CATEGORY: Classification TARIFF NO.: 8471.30.0000 Ms. Fusae Nara Donovan Leisure Newton & Irvine 230 Rockefeller Plaza New York, N.Y. 10112 RE: The tariff classification of a Personal Digital Assistant (model "Zaurus") from Japan Dear Ms. Nara: In your letter dated February 20, 1997, on behalf of Sharp Electronics Corporation, you requested a tariff classification ruling. The merchandise under consideration involves a model #ZR-3500X (brand name "Zaurus") which is basically a PDA that performs many of the functions that a laptop computer can perform. This hand-held computer is fully compatible with Microsoft Word and Microsoft Excel, and can perform spreadsheet, database, and word processing functions. The Zaurus ZR-3500X incorporates 1MB of memory plus 1MB of flash memory. It has a built-in 14.4/9.6 Kbps data/fax modem which allows it to send e-mail with attachments, send faxes and remotely access other PC's. It has a 16 bit LH5809 CPU, firmware ROM, and a 320 x 240 LCD touch screen display. The PC Link feature of the Zaurus allows the user to fully exchange data and files with other personal computers. The exchange of data and files can be accomplished either by using infrared or by cable. The ZR-3500X also supports the Infrared Data Association "IrDA" industry standard and is capable of printing documents or spreadsheets directly to infrared printers. It incorporates a standard "QWERTY" keyboard as well as a touch pen which enables the user to select functions displayed on the LCD screen or draw on the LCD touch screen. The unit weighs about 12 ounces, and when open, has dimensions of 160mm in width, 171mm in depth, and 22.4mm in height. Noting Legal Note 5 (A) to Chapter 84 of the HTS, this programmable device would meet the definition of a digital processing machine. It has the ability to perform such functions as word processing, spreadsheet, personal database management, time management, dispatch, receipt of e-mail messages, and access to the Internet. This portable unit incorporates a processing unit, keyboard, and display in one common housing. The applicable subheading for the Zaurus personal digital assistant will be 8471.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for 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 rate of duty will be 2.7 percent ad valorem. 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 Art Brodbeck at 212-466-5490. Sincerely, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division