CLA-2-84:RR:NC:1:110 G89888
Ms. Judy Staskowski
Allyn International Services, Inc.
P.O. Box 60577
Ft. Myers, FL 33906-6577
RE: The tariff classification of a magnetic disk drive unit from Malaysia.
Dear Ms. Staskowski:
In your letter dated April 4, 2001, on behalf of your client Iomega Corporation, you requested a tariff classification ruling.
The merchandise under consideration is the Iomega FotoShow( Digital Image Center. The FotoShow( is a full-featured external Iomega Zip( magnetic disk drive with a storage capacity of 250MB using removable disks. It can be used with a personal computer (PC) or connected directly to a TV. Although the Iomega FotoShow( Digital Image Center is a full-featured magnetic disk drive, it is marketed as a digital image center which enables the consumer to view, edit, store and organize digital images. The FotoShow( works with digital images stored on a 250MB or 100MB Zip( disk, and accepts Compact Flash(, SmartMedia(, and IBM MicroDrive( digital camera memory cards, and displays JPEG images on a television. The back of the FotoShow( has connections for power cord, USB port for connection to a PC, S-Video and RCA connectors for connection directly to a TV or VCR. The FotoShow( Digital Image Center comes with built-in PictureIQ( technology. This technology set the FotoShow( apart from other disk drives by allowing it to be connected to a TV without the use of a PC. The Iomega FotoShow( Digital Image Center will be imported without accessories.
Chapter 84, Note 5 (D) states that “…disk storage units which satisfy the conditions of paragraphs (B)(b) and (B)(c) above, are in all cases to be classified as units of heading 8471.” The FotoShow( Digital Image Center meets these requirements in that:
5. (B) (b) It is connectable to the central processing unit either directly or through one or more other units; and
(c) It is able to accept or deliver data in a form (codes or signals) which can be used by the system.
The applicable subheading for the Iomega FotoShow( Digital Image Center will be 8471.70.5035, Harmonized Tariff Schedule of the United States (HTS), which provides for “Automatic data processing machines and units thereof… Storage units: Magnetic disk drive units: Other: Other: Flexible (floppy) magnetic disk drive units.” The rate of duty will be free.
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 Eileen S. Kaplan at 212-637-7019.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division