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C81667 C8 Ruling Active

The tariff classification of an empty video cassette housing with library box from Japan.

Issued December 3, 1997 by U.S. Customs and Border Protection.

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C8 C81667 (December 3, 1997)

Tariff classification

HTS codes: 8522.90.7580

Headings: 8522

Product description

Your submitted sample will be returned to Quantegy, Inc., as you have requested. The subject item is described as the D3 Large V-O "empty video cassette housing" with library box, part #44526. The empty video cassette housing is imported inclosed in the plastic library box with which it will ultimately be sold. These cassettes are used for professional, industrial, and scientific recording and are of a much larger size (approximately 6 1/2 " x 11 1/2") and probably higher quality than the standard VHS type. They are fully assembled with spools and windows, but contain no magnetic tape.

CBP rationale

The applicable subheading for the D3 Large V-O "empty video cassette housing" with library box, part #44526 will be 8522.90.7580, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories suitable for use solely or principally with the apparatus of headings 8519 to 8521: [o]ther: [o]ther: [o]ther: [o]ther.

Full text

NY C81667 December 3, 1997 CLA-2-85:RR:NC:1:108 C81667 CATEGORY: Classification TARIFF NO.: 8522.90.7580 Mr. Ray Reynolds Lee Hardeman Customs Broker, Inc. 4742 Aviation Pkwy. Suite B College Park, GA 30349 RE: The tariff classification of an empty video cassette housing with library box from Japan. Dear Mr. Reynolds: In your letter dated November 10, 1997, you requested a tariff classification ruling on behalf of your client, Quantegy, Inc. Your submitted sample will be returned to Quantegy, Inc., as you have requested. The subject item is described as the D3 Large V-O "empty video cassette housing" with library box, part #44526. The empty video cassette housing is imported inclosed in the plastic library box with which it will ultimately be sold. These cassettes are used for professional, industrial, and scientific recording and are of a much larger size (approximately 6 1/2 " x 11 1/2") and probably higher quality than the standard VHS type. They are fully assembled with spools and windows, but contain no magnetic tape. The applicable subheading for the D3 Large V-O "empty video cassette housing" with library box, part #44526 will be 8522.90.7580, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories suitable for use solely or principally with the apparatus of headings 8519 to 8521: [o]ther: [o]ther: [o]ther: [o]ther. The duty rate will be 2.8% 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 this 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 Harvey Kuperstein at 212-466-5672. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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