The tariff classification of an audio/video player with a built-in camera from China.

N052447 February 25, 2009 CLA-2-85:OT:RR:E:NC:1:108 CATEGORY: Classification TARIFF NO.: 8528.59.1500 Ms. Arlene Pikey DPI Incorporated 900 North 23rd Street St Louis, MO 63106 RE: The tariff classification of an audio/video player with a built-in camera from China. Dear Ms. Pikey: In your letter dated February 20, 2009, you requested a tariff classification ruling. The merchandise under consideration is a touch-screen digital audio/video player with a built in digital camera and a digital recorder, which is referred to as the “GPX brand model MT948B.” This portable device has a 2.8-inch LCD display and can play movies, music, and photos. It also contains a 1.3 megapixel camera and a 2 GB internal memory for recording audio, video, and photos. Furthermore, this device incorporates a rechargeable lithium-polymer battery. It is the opinion of this office that no one function of this composite machine performs the principal function. Where it is not possible to determine the principal function, and where, as provided in Note 3 to Section XVI, the context does not otherwise require, it is necessary to apply General Interpretative Rule 3(c). In such cases, classification shall be in the provision which occurs last in numerical order among those which equally merit consideration. The headings which equally merit consideration are heading 8519, HTSUS (sound reproducing and recording), and heading 8521, HTSUS (video reproducing and recording) and heading 8528, HTSUS (monitors). Of these headings, heading 8528, HTSUS, occurs last in numerical order. The applicable subheading for this audio/video player with a built in camera will be 8528.59.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: Other monitors: Other: Color: With a flat panel screen: Incorporating video recording or reproducing apparatus: With a video display diagonal not exceeding 34.29 cm. 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