The tariff classification of a digital camera and SDIO card from China or Taiwan.

NY J89576 October 3, 2003 CLA-2-85:RR:NC:1:108 J89576 CATEGORY: Classification TARIFF NO.: 8525.40.4000, 8523.90.0000 Ms. Laura Lyons Palm Inc. 400 N McCarthy Blvd. Milpita, CA 95035 RE: The tariff classification of a digital camera and SDIO card from China or Taiwan. Dear Ms. Lyons: In your letter dated September 30, 2003 you requested a tariff classification ruling. The item in question is denoted as the SDIO Camera Card model SKU P109511U. The item is a 1.3 megapixel digital still image camera with an SDIO card. The camera is 1280 x 1024 resolution camera designed to take digital still images. These images are stored on the SDIO card and can be displayed on a handheld device or uploaded into a personal computer. The camera comes packaged with a fitted case for storage. Upon examination of the attached sample this office considers the fitted case to conform to GRI 5 HTSUSA. It should be noted that this particular digital still image camera is packaged with an SDIO card that is used directly by the camera for storage of the images taken. Legal Note 6 to chapter 85 states “ Records, tapes and other media of heading 8523 or 8524 remain classified in those headings when entered with the apparatus for which they are intended … For the purpose of this note, the term apparatus for which they are intended refers to apparatus which reads or plays the media or which records or writes on the media. The SDIO is clearly used with the camera and has the images recorded upon it. Therefore this office will classify the SDIO card in accordance with Legal Note 6. The applicable subheading for the digital still image camera will be 8525.40.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Transmission apparatus for radiotelephony, radiotelegraphy, radiobroadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders; digital cameras: Still image video cameras and other video camera recorders: digital cameras: Digital still image video cameras. The rate of duty will be free. The applicable subheading for the prepared unrecorded SDIO card will be 8523. 90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37: 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