CLA-2-85:OT:RR:NC:1:108

Mr. Herber Lara
Sears Holdings Corporation
3333 Beverly Road, A3-367B
Hoffman Estates, IL 60179

RE: The tariff classification of a child’s digital camera from China.

Dear Mr. Lara:

In your letter dated August 10, 2009, you requested a tariff classification ruling. Sample is being returned as requested.

The subject merchandise, based on the submitted sample and information, is a child’s digital camera, which is referred to as the “Kid Tough Digital Camera,” item number 14656. This sturdy camera, which is designed for a child who is three years of age and older, has the capability of storing up to 500 still images. It is constructed with a 1.5-inch color LCD preview screen, a dual viewfinder, and a built-in auto flash, as well as dual handgrips and easy-to-use control buttons. At its bottom, it has a battery compartment which secures a battery holder and a USB port.

This digital camera will be retail packed, at the time of importation, with a user’s guide as well as a USB cable for connecting to the computer. This combination will be considered a set for tariff classification purposes, with the essential character being imparted by the 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 radio-broadcasting 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