The tariff classification of digital photo frames with alarm clocks from China.

N039256 October 7, 2008 CLA-2-84:OT:RR:NC:1:120 CATEGORY: Classification TARIFF NO.: 8471.70.9000 Ms. Cathy Spiotta Alba Wheels Up International, Inc. 150-30 132nd Avenue Suite 208 Jamaica, NY 11434 RE: The tariff classification of digital photo frames with alarm clocks from China. Dear Ms. Spiotta: In your letter dated September 19, 2008, you requested a tariff classification ruling on behalf of your client, NYL Holdings LLC. Samples were submitted with your ruling request and will be returned to you. Under consideration are the Travel Digital Photo Album/LCD Alarm Clock, item number 70024, and the Digital Photo Album/LCD Alarm Clock, item number 70020. Both the Travel Digital Photo Album/LCD Alarm Clock and the Digital Photo Album/LCD Alarm Clock are composite goods consisting of a storage device and a clock. However, the essential character is that of a storage unit. Photos are edited and downloaded from an automatic data processing (ADP) machine, such as a personal computer, to the Photo Album via a universal serial bus (USB) cable. A liquid crystal diode (LCD) display on the clock’s face may be used to view stored photos. Photo viewer software is used with this device to download the photos. The Travel Digital Photo Album/LCD Alarm Clock is made of plastic and measures approximately 4.3 inches long by 2.3 inches wide by .88 inches high at its widest points when folded for travel. When unfolded the housing of the device forms a stand so that the Travel Digital Photo Album/LCD Alarm Clock is situated upright and the clock face with the digital photo display and time/date display can be seen. Aside from incorporating buttons used to set the time, date, and alarm functions, this storage unit features a “photo on-off” button used to control the LCD photo display, “up” and “down” buttons used to scroll through the photos and internal menu options, and a USB “Mini-B” port. It contains 1 Megabyte (MB) of memory, and can store up to 60 photos in .jpg and .bmp formats. The Travel Digital Photo Album/LCD Alarm Clock is powered by a CR2032 button-cell battery and two “AAA” batteries, and is packaged for retail sale with a USB cable and a user instruction sheet. The Digital Photo Album/LCD Alarm Clock is also made of plastic, and measures approximately 4.3 inches long by 1.3 inches wide by 2.75 inches high at its widest points. This storage unit sits on a flat base capable of being placed on any flat surface, and its face features a digital photo display and a time/date display. The housing incorporates buttons used to set the time, date, and alarm functions as well as a “photo on-off” button used to control the LCD photo display, “up” and “down” buttons used to scroll through the photos and internal menu options, and a USB “Mini-B” port. This device contains 1 Megabyte (MB) of memory, and can store up to 60 photos in .jpg and .bmp formats. The Digital Photo Album/LCD Alarm Clock is powered by 5 “AAA” batteries, and is packaged for retail sale with a USB cable and a user instruction sheet. The Travel Digital Photo Album/LCD Alarm Clock and the Digital Photo Album/LCD Alarm Clock both meet the requirements of a unit as described in Note 5(C) of Chapter 84, HTSUS. They are storage units connectable to the central processing unit (CPU) of an ADP machine either directly or through one or more other units, and are able to accept or deliver data in a form (codes or signals) which can be used by the system. The Travel Digital Photo Album/LCD Alarm Clock with USB cable and user instruction sheet, and the Digital Photo Album/LCD Alarm Clock with USB cable and user instruction sheet, both constitute sets in accordance with General Rule of Interpretation (GRI) 3(b); in each case, the digital photo album/alarm clock provides the essential character of the set. The applicable subheading for the Travel Digital Photo Album/LCD Alarm Clock, item number 70024, and the Digital Photo Album/LCD Alarm Clock, item number 70020, 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