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

Mr. Daniel S. Covington
1314 Milner Street
College Station, TX 77840

RE: The tariff classification of a micro SD card from China

Dear Mr. Covington:

In your letter dated October 15, 2012, you requested a tariff classification ruling.

The merchandise under consideration is a 32 gigabyte SD card. This SD card is a solid state non-volatile storage device with a connecting socket that comprises in the same housing one or more flash memories in the form of integrated circuits mounted on a printed circuit board. This non-volatile storage device can be used with such devices as mobile phones.

The applicable subheading for the micro SD card 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. 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,

Thomas J. Russo
Director
National Commodity Specialist Division