CLA-2-85:OT:RR:NC:N4:108

Mr. Shawn Glover
UPS Trade Management Services, Inc.
2031 S. Centennial Ave.
Aiken, SC 29803

RE: The tariff classification of unassembled solid state non-volatile storage devices from China

Dear Mr. Glover:

In your letter dated August 16, 2016, on behalf of IP Media Holdings, Inc., you requested a tariff classification ruling. The provided samples are being returned.

The merchandise under consideration is unassembled flash memory devices. The components subject to this ruling request are shipped in an equal number of pieces to be assembled into finished flash memory devices in the United States. The finished flash memory devices are solid-state non-volatile storage devices, which are usually imported unrecorded, and belong to the following families: Spin Drives, Wallet Cards and Sliders, Woodsman, Koval XL and the Key. When imported with the IC chips and shipped in equal number of pieces, it is the opinion of this office that they would meet GRI 2 (a) as unassembled solid-state non-volatile storage devices. However, when imported without the IC chips, it is the opinion of this office that they do not have the essential character of solid-state non-volatile storage devices and therefore, would not be considered as unassembled solid-state non-volatile storage devices under subheading 8523.51.0000, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the unassembled flash drives when imported with IC chips will be 8523 .51.000, 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 https://hts.usitc.gov/current.

Your inquiry does not provide enough information for us to give a classification ruling on the holders when imported without an IC chips. For each item that will be imported without a chip, please provide a labeled sample of each of these items for which you are requesting a ruling. Provide a complete description of each component and the material or materials of which each component will be composed, and describe the function of each component.

When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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 [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division