The tariff classification of the Kitchen Hub from China

N304114 May 13, 2019 CLA-2-84:OT:RR:NC:N2:220 CATEGORY: Classification TARIFF NO.: 8471.41.0150 Raymond Sullivan Raymond F. Sullivan, LLC 10440 Little Patuxent Parkway, Suite 900 Columbia, Maryland 21044 RE: The tariff classification of the Kitchen Hub from China Dear Mr. Sullivan: In your letter dated April 26, 2019 you requested a tariff classification ruling on behalf of your client, GE Appliances, Haier. The merchandise under consideration is identified as the Kitchen Hub, which consists of an Android-based Touchscreen Computer mounted to the outside and front of a metal enclosure. You refer to the Touchscreen Computer as a fully functional automatic data processing (ADP) machine which is comprised of a 27” capacitive touchscreen LCD display, a quad core processor, 2 GB of memory, 32 GB storage, microphones, cameras, and Wi-Fi connectivity. The metal enclosure houses a 600 CFM exhaust fan, ductwork, microphones, a downward facing camera, LED lighting, a power supply, and an interface control board. At the time of importation you state that the Kitchen Hub is fully functional and is preinstalled with the Android operating system as well as Google application services for obtaining programs. In use, the Kitchen Hub is intended to be mounted over the top of a cooking surface for ventilation while providing users with a large interactive display. The machine provides users the with applications such as web browsing, streaming music and videos, online communication, control of certain appliances, and more. The enclosed exhaust fan and lights provide ventilation and lighting to the cooking surface while the downward facing camera captures the view of the work being performed for use in tasks such as video production. The front facing camera facilitates video communication and the various applications enable users to perform multiple data processing tasks. In your request you state the Kitchen Hub meets all the following conditions of Legal Note 5(A) to chapter 84, Harmonized Tariff Schedule of the United States (HTSUS): it stores the processing program (Android) and other programs, and the data necessary for the execution of the programs; it is freely programmable since the user may add or remove new programs of their choosing; it performs computations as specified by the user; and its processing programs are executed by logical decisions without human intervention. Additionally, you suggest that the Kitchen Hub is classifiable in subheading 8471.41.0150, HTSUS, as an ADP machine. We agree. Although the Kitchen Hub is used to interact with and control various appliances, in our view the control functions are subsidiary to the ADP functions and we note that the device does not lose its functionality or identity as an ADP machine after installation in the user’s kitchen. Furthermore, the Kitchen Hub Touchscreen Computer does not incorporate hardware or software blocks that would prevent the user from adding or removing programs of their choice. And while it may not be practical to conduct traditional data processing functions while performing tasks in the kitchen, users may still do so if they so choose. Thus, we find that the Kitchen Hub meets Note 5(A) to Chapter 84, HTSUS, and is classified accordingly. The applicable subheading for the Kitchen Hub will be 8471.41.0150, HTSUS, which provides for “Automatic data processing machines and units thereof; …: Other automatic data processing machines: Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined: Other.” The general 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 the World Wide Web at https://hts.usitc.gov/current. 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 Karl Moosbrugger at karl.moosbrugger@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division