CBP Ruling K82003 — The tariff classification of "Talking Pictures" from China.

Tariff classification

Headings: 8520

Product description

It is a hand held battery operated device that combines a photo frame with both a voice recording capability and a LCD alarm clock. Information indicates that it will be marketed as a voice recording photo frame. It measures 5” x 2.75” and has a flip out cover that incorporates the photo frame. The frame can accommodate a 3.6” x 2.4” photo. The other portion of the device incorporates the voice recorder, LCD alarm clock and controls for both. HQ Ruling 960911 provides guidance for the classification of this item. This office will follow the classification methodology defined in that ruling. Based upon its design this office considers the “Talking Pictures” device to be a composite good. Based upon its design and use this office considers the voice recording capability to be the essential character. It is the dominant feature based upon design, function and cost of this device. Therefore classification will be as a sound recording apparatus

CBP rationale

The applicable subheading for the “Talking Pictures” 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.

Full text

NY K82003 December 24, 2003 CLA-2-85: RR: NC: 1:108 K82003 CATEGORY: Classification TARIFF NO.: 8520.90.0080 Mr. Joseph T. Steible Spark 589 Eight Avenue 12th floor New York, NY 10018 RE: The tariff classification of “Talking Pictures” from China. Dear Mr. Steible: In your letter dated December 12, 2003 you requested a tariff classification ruling. The item in question is denoted as “Talking Pictures” (sample submitted). It is a hand held battery operated device that combines a photo frame with both a voice recording capability and a LCD alarm clock. Information indicates that it will be marketed as a voice recording photo frame. It measures 5” x 2.75” and has a flip out cover that incorporates the photo frame. The frame can accommodate a 3.6” x 2.4” photo. The other portion of the device incorporates the voice recorder, LCD alarm clock and controls for both. HQ Ruling 960911 provides guidance for the classification of this item. This office will follow the classification methodology defined in that ruling. Based upon its design this office considers the “Talking Pictures” device to be a composite good. Based upon its design and use this office considers the voice recording capability to be the essential character. It is the dominant feature based upon design, function and cost of this device. Therefore classification will be as a sound recording apparatus The applicable subheading for the “Talking Pictures” 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

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