CLA-2-85:OT:RR:NC:N1:112

Ms. Judy Choe
Operation Manager
FNS Customs Brokers, Inc.
18301 Broadwick Street
Rancho Dominguez, CA 90220

RE: The tariff classification of an E-Book from China

Dear Ms. Choe:

In your letter dated July 8, 2011, you requested a tariff classification ruling on behalf of your client Iriver.

The item concerned is referred to as the Iriver Story HD Wi-Fi (E-Book). This item is an electronic device that is designed for use as a type of electronic book. The Iriver Story HD Wi-Fi (E-Book) measures approximately 7.5 inches in height by 4.9 inches in width by 3.5inch in depth and it weighs 8.1 ounces. At time of importation this electronic reader will have several books installed including the Collins English Dictionary.

The applicable subheading for the Iriver Story HD Wi-Fi (E-Book) will be 8543.70.9200, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus…: Other machines and apparatus: Other: Other: Electrical machines with translation or dictionary functions;…” 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 Steven Pollichino at (646) 733-3008.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division