CLA-2-84:RR:NC:1:110 J82885
Mr. Richard Somers
Oceanair Experts in Int’l. Logistics
186A Lee Burbank Highway
Revere, MA 02151
RE: The tariff classification of the TV Photo Album, TV PicShare and TV PicShare Plus from China.
Dear Mr. Welch:
In your letter dated March 27, 2003, on behalf of your client Sound Vision Inc. you requested a tariff classification ruling.
The merchandise under consideration is the TV Photo Album, TV PicShare and the TV PicShare Plus. The TV Photo Album is a device that connects to a TV or monitor via a video cable, or a computer monitor via a USB cable. This device allows the user to view and edit digital photos from various types of digital media, create digital photo albums, edit text, captions and titles. The TV Photo Album is imported packaged together for retail sale with the main digital memory read/write unit, infrared remote control, video and USB cables, infrared wireless keyboard, user manual with quick start guide, power supply and batteries. The main component of the TV Photo Album is the digital memory read/write unit. This unit operates in a manner similar to an external disk drive unit and functions primarily as a reader/writer of multimode digital image files. The digital memory unit for the TV Photo Album accepts the following digital memory card formats: CompactFlash, SmartMedia and Microdrive. The TV PicShare is identical to the TV Photo Album with the exception that the album creation, text entry functions and the wireless keyboard are not included with this set. The TV PicShare Plus is also identical to the TV Photo Album with the exception that the wireless keyboard with text entry function is optional and not included in the set. Its memory read/write unit accepts the following digital memory card formats: CompactFlash, SmartMedia, Microdriv, Memory Stick, SecureDigital and MultiMediaCard.
It is noted that the TV Photo Album is imported packaged ready for retail sale with the main digital memory read/write unit, remote control, video and USB cables, wireless keyboard, user manual with quick start guide, power supply and batteries. These items are put up together for the purpose of editing and displaying digital pictures on a television. The General Rules of Interpretation (GRI) under the Harmonized Tariff Schedule (HTS) governs the classification of goods put up in sets for retail sale. GRI 3(b) requires that goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. As imported, the TV Photo Album meets the definition of a “set.” As per GRI 3(b), classification is determined by the component, or components taken together, which confer on the set as a whole its essential character, that being the digital memory read/write unit. That function being to read digital pictures from memory card type media, edit the pictures and output or display them on a television set or monitor.
Similarly, the TV PicShare and TV PicShare Plus are imported packaged ready for retail sale with the main digital memory read/write unit, remote control, video and USB cables, user manual with quick start guide, power supply and batteries.
In your letter you suggest classification under 8471.60.9030. This subheading does not apply because the read/write unit is designed to work with a television. While it can also be used with a computer it is not of a kind solely or principally used in an automatic data processing (ADP) system. It is, therefore, precluded form classification as an ADP unit by Chapter 84, Note 5(B)(a).
The applicable subheading for the TV Photo Album imported as a set as described above will be 8471.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “…machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included…Other.” The rate of duty will be free.
The applicable subheading for the TV PicShare and TV PicShare Plus imported as sets as described above will be 8471.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “…machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included…Other.” The rate of duty will be free.
As for the classification of the TV Photo Album imported with a digital camera, additional information is needed in order to issue a ruling. Please submit the additional information indicated below:
Provide evidence of the retail package of the proposed set.
Provide a detailed listing of the components of the set.
If software and or recorded media are enclosed, describe exactly the carrier medium and the inherent characteristics.
Exactly what type of digital camera is anticipated in this set (i.e. still image digital storage, digital video recording or a video conferencing type)? Provide the exact specifications.
When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.
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 Eileen S. Kaplan at 646-733-3016.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division