CLA-2-85:OT:RR:NC:N1:108

Ms. Angela Olson
Medtronic, Inc.
710 Medtronic Parkway NE
Minneapolis, MN 55432

RE: The tariff classification of a recorded USB flash drive

Dear Ms. Olson:

In your letter dated April 17, 2012, you requested a tariff classification ruling on a recorded USB Flash Drive, which you plan to export.

The merchandise under consideration is the PNY USB Flash Disk Drive containing software, part number 69F03084-T. This recorded non-volatile storage device is available with a memory capacity of 2 GB and will initialize as Mode 3 to support programmable read/write protection. In addition, this USB flash drive, which is imported with prerecorded programmer software, is compatible with Windows® Me, Windows® 2000, Windows® XP, Windows Vista, Windows®7, and Apple Mac OS systems.

The applicable subheading for the recorded USB flash drive will be 8523.51.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37: Semiconductor media: Solid-state non-volatile storage devices.

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,

Thomas J. Russo
Director
National Commodity Specialist Division