CLA-2-84:OT:RR:NC:N1:120
Mr. Carl A. Luther
Staples, The Office Superstore, LLC
500 Staples Drive, 5th Floor West
Framingham, MA 01702
RE: The tariff classification of a Digital Photo Frame from China
Dear Mr. Luther:
In your letter dated August 20, 2009, you requested a tariff classification ruling.
You submitted a sample of a Digital Photo Frame (item # 18740-US / -CC) which is being returned upon your request.
The merchandise under consideration is a digital photo frame that is encased in a plastic ball and measures approximately 2 ½” in diameter. The digital photo frame can store up to 100 digital photos. The ball’s lower surface has a flat base for placement on a table, desk, wall, floor or similar place, and a 1.5 inch STN LCD panel inserted on its front surface to view the photos. It is used as a holiday ornament decorated in silver with cream colored holly leaves and berries sprinkled around the ball. It also features a hanging loop on the top for hanging on a tree or wreath.
This digital photo frame comes with a USB cable to connect to a digital camera, PC and or Mac computer in order to upload digital photos which then can be saved by its internal 2MB of memory. The digital photo frame also features “up/down” buttons to scroll through the photos, a built-in clock with date display and requires two AA batteries in order to be powered.
Although the importer states that the digital photo frame will be marketed as a holiday digital photo ornament, utilitarian articles are excluded from classification as festive articles per note 1 (u) to Chapter 95, Harmonized Tariff Schedule of the United States (HTSUS). The essential character of this composite good is to store digital photos downloaded from the computer.
The applicable subheading for a Digital Photo Frame (item # 18740-US /-CC) will be 8471.70.9000, HTSUS, which provides for "Automatic data processing machines and units thereof…Storage units: Other storage units: 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 Denise Faingar at (646) 733-3010.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division