The tariff classification of a voice recorder and media reader from Taiwan.

NY J87474 July 25, 2003 CLA-2-85:RR:NC:1:108 J87474 CATEGORY: Classification TARIFF NO.: 8520.90.0080, 8471.90.0000 Mr. Roy Kwong Belkin Corporation 501 West Walnut Street Compton, CA 90220-5221 RE: The tariff classification of a voice recorder and media reader from Taiwan. Dear Mr. Kwong: In your letter dated July 16, 2003 you requested a tariff classification ruling. The items in question are denoted as the iPOD Voice Recorder, model umber F8E462 and the iPOD Media Reader, model number F8E461. The voice recorder is designed for use with the iPOD Digital Music player. The device allows the user to record voice memos, lectures, interviews and or conversations. It has an omni directional microphone and a playback feature through a 16mm speaker. It attaches to the iPOD through a remote/headphone connector for storage of the voice recordings. The iPOD Media Reader allows the user to transfer and save digital images from various types of digital media (e.g. Compact flash 9type 1 and 2), Smart Media, secure Digital (SD), Memory stick, MultiMedia Card (MMC), or Magic Gate memory stick) onto the iPOD. The Media reader transfers the images to the iPOD via the FireWire dock connector. You suggested, in your submission that the iPOD Media Reader was classified in subheading 8471.70.9000, Harmonized Tariff Schedule of the United States, as a storage unit for an automatic data processing (ADP) machine. This subheading is inappropriate for the following reasons. First, the Media Reader is designed for use with the iPOD. There is nothing in your submission that indicates that “It is of a kind solely or principally used in an automatic data processing system” as required by Chapter 84, Note 5(B)(a). Therefore, it is not an ADP unit or ADP storage unit. Second, its principal function is that of a media reader. It actually has no storage capability in itself. The applicable subheading for the iPOD Voice Recorder 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. The applicable subheading for the iPOD Media Reader will be 8471.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “… machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included. 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