The tariff classification of an audiolumifier.

NY I89290 December 16, 2002 CLA-2-85: RR: NC: 1:108 I89290 CATEGORY: Classification TARIFF NO.: 8520.90.0080 Mr. Jack Mlawski Galvin & Mlawski 470 Park Avenue South Suite 200- South Tower New York, NY 10016-6819 RE: The tariff classification of an audiolumifier. Dear Mlawski: In your letter dated December 10, 2002, on behalf of your client Zelco Industries, Inc., you requested a tariff classification ruling. The item in question is denoted as an Audiolumifier. It is a pocket sized audio recording device that also incorporates a magnifier with an LED light. The device is used as a personal recording device allowing the user to record audio memo type messages. The device is equipped with a microphone and both a record and playback function. The device allows the user to record audio messages, onto an IC chip, for up to 20 seconds and playback such messages as needed. The device also incorporates a plastic magnifier that has an LED light for greater illumination. The pocket-sized magnifier slides out from within the device and offers the user greater ability to read printed material. GRI 2b states that if a product is a mixture or combination of materials or substance that are, prima facie, classifiable in two or more headings, then GRI 3 applies. This office is of the opinion that this device is a composite good because it is composed of an audio recording apparatus and a magnifier. It will therefore be classified in accordance with GRI 3. GRI 3b provides that mixtures, composite goods consisting of different materials or made up of different components, shall be classified as if they consisted of the material or component, which gives them their essential character. EN VIII to GRI 3b states that the factors will vary as between different kinds of goods to determine the essential character. “It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” It is the opinion of this office that the essential character of the Audiolumifier is the audio recording function. It is the dominant feature based upon cost, design, marketability and use. It is so designed to be held in the user’s hand, spoken into with use of the necessary controls. It provides the user with personal audio messaging. The magnifier is housed within the device and only provides a secondary use in relation to the audio recording function. The applicable subheading for the Audiolumifier will be 8520.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device: Other: Other. The rate of duty will be free. 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 Michael Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division