N048655 N0 Ruling Active

The tariff classification of a micro SD flash memory card from China.

Issued January 22, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8523.51.0000

Headings: 8523

Product description

The merchandise in question is a 1 GB micro SD flash memory card, which is referred to as “item number A015MA0088.” This non-volatile storage device measures 11 millimeters in length by 15 millimeters in width by 1 millimeter in height and weighs 1 gram. In addition, it is stated that this removable flash memory card supports SD 1.1 standard interface and is compatible with all PC card and socket services.

CBP rationale

The applicable subheading for this micro SD flash memory card will be 8523.51.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37: Semiconductor media: Solid-state non-volatile storage devices.

Full text

N048655 January 22, 2009 CLA-2-85:OT:RR:E:NC:1:108 CATEGORY: Classification TARIFF NO.: 8523.51.0000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a micro SD flash memory card from China. Dear Mr. Crago: In your letter dated January 8, 2009, you requested a tariff classification ruling. The merchandise in question is a 1 GB micro SD flash memory card, which is referred to as “item number A015MA0088.” This non-volatile storage device measures 11 millimeters in length by 15 millimeters in width by 1 millimeter in height and weighs 1 gram. In addition, it is stated that this removable flash memory card supports SD 1.1 standard interface and is compatible with all PC card and socket services. The applicable subheading for this micro SD flash memory card will be 8523.51.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37: Semiconductor media: Solid-state non-volatile storage devices. 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 Lisa Cariello at (646) 733-3014. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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