The tariff classification of a USB cable set, as well as adapters from Slovenia

N238818 March 20, 2013 CLA-2-84:OT:RR:NC:N1:120 CATEGORY: Classification TARIFF NO.: 8471.80.1000 Ms. Jennifer R. Diaz, Esquire Becker & Poliakoff 121 Alhambra Plaza, 10th Floor Coral Gables, Florida 33134 RE: The tariff classification of a USB cable set, as well as adapters from Slovenia Dear Ms. Diaz: In your letter dated February 14, 2013, you requested a tariff classification ruling on behalf of your client, Pangolin Laser Systems, Incorporated. The submitted sample is being returned to you as requested. The merchandise under consideration includes a Universal Serial Bus (USB) cable set that includes two adapters, the CD-ROM with the “Lasershow Designer Quickshow” software, and a 2.0 high-speed USB cable, all of which are utilized in concert with a personal computer (PC) to generate laser shows. The adapters will also be imported separately. Each adapter measures approximately 3 ½ inches long by 2 inches wide by 1 inch deep, and has an ILDA (International Laser Display Association) DB-25F-pin connector on one end of its rectangular housing, with a USB port on the opposite end. Each adapter connects to a PC via the USB cable in order to receive digital data signals from the central processing unit (CPU) of the PC. Moreover, each is designed to convert those data signals, which were received, into ILDA analog signals to be transmitted to an ILDA laser projector. ILDA created a standard by which laser projectors can only function when connected to a PC through the control or adapter unit. The laser projector cannot store the data. The inter-connecting of a CPU unit to other units of ADP machines, such as ILDA laser projectors, provides "control" and "adaption" functions. The adapters and USB cable meet the following definition of a "unit" of an ADP machine as noted in Legal Note 5 (C) of Chapter 84 to the Harmonized Tariff Schedule of the United States (HTSUS): (i) It is of a kind solely or principally used in an automatic data processing system; (ii) It is connectable to the central processing unit either directly or through one or more other units; and (iii) It is able to accept or deliver data in a form (codes or signals) which can be used by the system. The General Rules of Interpretation (GRI) under the HTSUS governs the classification of goods put up in sets for retail sale. GRI 3(b) requires that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. Since the adapters, USB cable, and software meet the definition of a "set" as per GRI 3(b), it would be classifiable according to the component, or components taken together, which confer on the set as a whole its essential character. As imported, the adapters impart the essential character of the USB cable set. The applicable subheading for the USB cable set will be 8471.80.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Automatic data processing machines and units thereof; ... : Other units of automatic data processing machines: Control or adapter units.” The rate of duty will be free. The applicable subheading for the adapters, when imported separately, will be 8471.80.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Automatic data processing machines and units thereof; … : Other units of automatic data processing machines: Control or adapter units.” 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. Sincerely, Thomas J. Russo Director National Commodity Specialist Division