CLA-2-85:OT:RR:NC:N1:108
Ms. Sandra Kobs
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051
RE: The tariff classification of a jewelry box combined with a digital photo frame from China
Dear Ms. Kobs:
In your letter dated May 27, 2011, you requested a tariff classification ruling. Sample is being returned as requested.
The subject merchandise, based on the submitted sample, is a composite good consisting of a wooden jewelry box and a digital photo frame, style number JX312001. The jewelry box is constructed of medium-density fiberboard (MDF) and is lined with a non-woven, flocked textile bonded to a paper backing. The box is divided into three compartments: two lower drawers, one of which contains ring slots and divided spaces, and a divided tray beneath a forward-sloping lid. Each of the drawers has a silvertone metal pull. The lid has a built-in digital photo frame, with a 6 ½ -inch digital screen, which is protected by a sheet glass overlay. The digital photo frame, operating as a monitor, incorporates a flash memory card reader and has a built-in 2MB flash memory. This monitor, which contains a video reproducing apparatus, is stated to reproduce, in supporting JPEG files only, a slideshow.
It has been determined that neither the jewelry box nor the digital photo frame of this composite good imparts the essential character of the good. Therefore, classification will be in accordance with General Rule of Interpretation 3(c), Harmonized Tariff Schedule of the United States (HTSUS), which states, in relevant part, that the merchandise shall be classified under the heading (in this instance, heading 8528, HTSUS) which occurs last in numerical order among those equally meriting consideration.
The applicable subheading for this merchandise will be 8528.59.1500, HTSUS, which provides for Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: Other monitors: Other: Color: With a flat panel screen: Incorporating video recording or reproducing apparatus: With a video display diagonal not exceeding 34.29 cm. 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