The tariff classification of a digital camera set from Korea or Taiwan.

NY M85537 August 24, 2006 CLA-2-85:RR:NC:1:108 M85537 CATEGORY: Classification TARIFF NO.: 8525.40.4000 Mr. Sooseong Park Espex International, Inc. 623 E. Artesia Blvd. Carson, CA 90746 RE: The tariff classification of a digital camera set from Korea or Taiwan. Dear Mr. Park: In your letter dated July 21, 2006, on behalf of Qrio Electronics Co., Ltd., you requested a tariff classification ruling. The subject merchandise, based on the submitted information, is a digital camera, model number V 6000, which can capture and store 1168 images at 3.2 megapixels or 553 images at 6.6 interpolated megapixels. This multi-function machine also features the following: a digital video recorder (640 pixels x 480 pixels) with microphone support and recording capability of 120 minutes at low quality and 70 minutes at high quality; a MP3 player capable of storing 250 songs (assuming each song is 4MB); a voice recorder with 34 hours of recording capability; and a movie player. This device is also imported with an earphone, an AV cable, a USB cable, an AC adapter, a quick guide, a user’s manual, and applicable software. It is stated that at the time of importation this merchandise is put up in a manner suitable for sale directly to users without repacking. This merchandise is considered to be a set for tariff classification purposes with the essential character being imparted by the multi-functional machine and the principal function of this machine being performed by the digital camera. It should be noted that the recorded media, being imported with the digital camera, represents a non-intended item; therefore classification of such is to be in accordance with Section XVI, Chapter 85, General Explanatory Note (B). In this regard, Legal Note 6 to Chapter 85, Harmonized Tariff Schedule of the United States is satisfied. The applicable subheading for the digital still image camera set will be 8525.40.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Still image video cameras and other camera recorders; digital cameras: Digital still image video cameras. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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