R04250 R0 Ruling Active

The tariff classification of a recording device with card holder/photo frame from China.

Issued June 26, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8520.90.0080

Headings: 8520

Product description

The subject merchandise, based on the submitted information, is a battery-operated rectangular-shaped audio-recording device with the capability of recording vocal messages up to 5 seconds. This device incorporates a built-in microphone, as well as separate recording and playing buttons. It also has a built-in holder/frame, with a Christmas tree-like design, for containing a gift card or a photo. This merchandise, being composed of a recording device with card holder/photo frame, is considered to be a composite good with the essential character being imparted by the recording device.

CBP rationale

The applicable subheading for this recording device with card holder/photo frame will be 8520.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device: Other….

Full text

NY R04250 June 26, 2006 CLA-2-85:RR:NC:1:108 R04250 CATEGORY: Classification TARIFF NO.: 8520.90.0080 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a recording device with card holder/photo frame from China. Dear Mr. Stinson: In your letter dated June 20, 2006, you requested a tariff classification ruling. The subject merchandise, based on the submitted information, is a battery-operated rectangular-shaped audio-recording device with the capability of recording vocal messages up to 5 seconds. This device incorporates a built-in microphone, as well as separate recording and playing buttons. It also has a built-in holder/frame, with a Christmas tree-like design, for containing a gift card or a photo. This merchandise, being composed of a recording device with card holder/photo frame, is considered to be a composite good with the essential character being imparted by the recording device. The applicable subheading for this recording device with card holder/photo frame will be 8520.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device: Other…. 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 Michael Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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