N275981 N2 Ruling Active

The tariff classification of video brochures from China

Issued June 21, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8521.90.0000

Headings: 8521

Product description

The merchandise under consideration is video brochures, which are advertising brochures that include the following: a battery, a speaker, play, pause, and volume buttons, a micro USB with charging cable, a magnetic start switch, 4 color CMYK printing, a laminated matte finish hard cover, and an LCD screen with a USB port. The subject video brochures are imported pre-loaded with promotional or informational audio and video content. When the hardcover front is opened, the magnetic start switch is triggered and the LCD screen activates, reproducing the informational and promotional content via audio/visual means. In most instances, the user has the option to adjust the volume up or down, and play or pause the video. Moreover, the LCD screen has a memory capacity with a maximum threshold of 2GB.

CBP rationale

The applicable subheading for the subject video brochures imported with reloaded audio and video will be 8521.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Video recording or reproducing apparatus, whether or not incorporating a video tuner: Other.

Full text

N275981 June 21, 2016 CLA-2-85:OT:RR:NC:N4:108 CATEGORY: Classification TARIFF NO.: 8521.90.0000 Ms. Theresa L. Bennett John S. James Company 3820 Faber Place Drive Suite 300 North Charleston, SC 29405 RE: The tariff classification of video brochures from China Dear Ms. Bennett: In your letter dated May 23, 2016, on behalf of Unimedia Productions, you requested a tariff classification ruling. The merchandise under consideration is video brochures, which are advertising brochures that include the following: a battery, a speaker, play, pause, and volume buttons, a micro USB with charging cable, a magnetic start switch, 4 color CMYK printing, a laminated matte finish hard cover, and an LCD screen with a USB port. The subject video brochures are imported pre-loaded with promotional or informational audio and video content. When the hardcover front is opened, the magnetic start switch is triggered and the LCD screen activates, reproducing the informational and promotional content via audio/visual means. In most instances, the user has the option to adjust the volume up or down, and play or pause the video. Moreover, the LCD screen has a memory capacity with a maximum threshold of 2GB. The applicable subheading for the subject video brochures imported with reloaded audio and video will be 8521.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Video recording or reproducing apparatus, whether or not incorporating a video tuner: 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 https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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