The tariff classification of a travel memo recording device from China.

NY J88092 August 22, 2003 CLA-2-85: RR: NC: 1:108 J88092 CATEGORY: Classification TARIFF NO.: 8520.90.0080 Ms. Cheryl Santos CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a travel memo recording device from China. Dear Ms. Santos: In your letter dated August 14, 2003 you requested a tariff classification ruling. The item in question is denoted as the Voice Memo Alarm clock with Photo Frame. It is designated as CVS model number 245626. This is a portable pocket sized device that allows the user to record voice memos, of their personal choice, for future reference. The device also contains a digital alarm clock and a single photo frame. The device is battery operated and has a slotted area within the housing to allow the user to voice record important memos. GRI 2b provides in pertinent part that “the classification of goods consisting of more than one material or substance shall be classified according to the principals of Rule 3”. GRI 3b provides that “mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3a, shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.” Therefore under GRI 3b, classification of the composite good is determined on the basis of the component that imparts the essential character. EN VIII provides that the factors, which help determine essential character, are that of the nature of the materials or components, their bulk, quantity, weight or value, and the role of the constituent material in relation to the use of the goods. It is the opinion of this office that the voice recording function imparts the essential character to this device. The device is designed by featuring the voice recording function. It has both a voice recording control, microphone and a playback control with a speaker. It is the most sophisticated function of the entire item. Therefore classification will be based upon the voice recorder imparting the essential character to the composite device. The applicable subheading for the Voice Memo Alarm Clock with a photo frame 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