The tariff classification of a digital photo viewer from China.

N028990 May 29, 2008 CLA-2-84:OT:RR:NC:1:120 CATEGORY: Classification TARIFF NO.: 8471.70.9000 Ms. Una Gauthier Barthco International One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a digital photo viewer from China. Dear Ms. Gauthier: In your letter dated May 19, 2008 you requested a tariff classification ruling on behalf of your client, CVS/Pharmacy. The sample submitted with your ruling request will be returned to you. The merchandise under consideration is the Digital Photo Ornament, item number 462396. It is used to store and view digital photos transferred from a computer by means of its built-in mini-B USB (universal serial bus) connection. This device contains 8 megabytes (MB) of built-in memory and can hold up to 59 photos in JPEG, BMP, GIF, TIF, and PNG formats. Although the digital photo ornament is made of plastic and is designed to resemble a Christmas tree ornament measuring approximately 3.25 inches in diameter, it functions as a digital photo viewer. It features a 1 inch by 1 inch display screen embedded in a flat section of the housing. An “on/off” button and “forward” and “back” buttons are situated above the display screen. The forward and back buttons allow the user to scroll through the photos saved on the device, and are also used to control the time/date and slideshow/single photo functions. On the back of the unit is a battery compartment that houses 2 “AAA” batteries. The digital photo viewer ornament has a flat base that allows it to be placed on a desk or any other flat surface, and also comes with a separate detachable plastic stand for displaying the digital photo viewer ornament on a table, mantle, or other flat surface. A grommet atop the housing permits a loop hanger to be inserted so that the device may also be hung on a Christmas tree. The digital photo viewer ornament is packaged for retail sale with a type A to mini-B USB cable, the display stand, a loop hanger, and an instruction manual. As imported, the digital photo viewer ornament, USB cable, stand, hanger, and manual meet the definition of “goods put up in sets for retail sale.” As per General Rule of Interpretation (GRI) 3(b), classification is determined by the component, or components taken together, which confer upon the set as a whole its essential character. The digital photo viewer clearly provides the essential character of the set. The applicable subheading for the digital photo viewer ornament set, item number 462396, will be 8471.70.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Automatic data processing machines and units thereof…: Storage units: Other storage units: Other.” 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 Denise Faingar at 646-733-3010. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division