CLA-2-85:OT:RR:NC:1:108
Ms. Karen Cooper-Martin
MGA Entertainment
16340 Roscoe Blvd., #150
Van Nuys, CA 91406
RE: The tariff classification of a child’s digital camera from China.
Dear Ms. Cooper-Martin:
In your letter dated May 2, 2008, you requested a tariff classification ruling. Sample is being returned as requested.
The submitted sample, which is referred to as “My Real Digital Camera” (item number 602634), is a child’s battery-operated digital camera, which is designed for a child who is three years of age and older. This camera, which is stated to have the capability of storing 1000 photos, has a dual viewfinder and an LCD with auto flash. This device is being imported in a retail-packed condition with a neck strap and a user’s guide, as well as a USB cable for uploading the photos to a printer; moreover, this merchandise is considered to be a set for tariff classification purposes with the essential character being imparted by the digital camera.
The applicable subheading for this digital camera will be 8525.80.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Transmission apparatus for radiobroadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders: Television cameras, digital cameras and video camera recorders: Digital still image video cameras. 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