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April 19, 1999

CLA-2-85:RR:NC:1:108 E80495

CATEGORY: CLASSIFICATION

TARIFF NO.: 8525.40.4000, 8524.39.4000

Ms. Linda E. Hildreth
AEI
Water Tower Park
1099 Jay Street, Building C
Rochester, NY 14611-1153

RE: The tariff classification of a digital camera from Taiwan.

Dear Ms. Hildreth:

In your letter dated April 13, 1999, on behalf of your client Largan Inc., you requested a tariff classification ruling.

The item in question, sample enclosed, is a digital still image camera. It is marketed as the Largan Lmini 350K Flip Digital Camera. It comes complete with a lithium battery, 3 volt DC adaptor, RS 232 cable, wrist strap, CD-Rom software and an instruction guide. All items are packaged together for retail sale in a consumer box detailing the camera’s functional capabilities. The digital still image camera is composed of a high density 350,000 pixel CCD sensor and a VGA resolution of 640x480. It also has an internal 2MB memory which can store 24-32 images in high resolution and 48-64 images in low resolution. With the software, photographic images can be transferred, through the serial port, to a laptop computer or PC. Such pictures can be edited, stored in photo albums and also printed and sent via e-mail to other interested parties. GRI-3(b) provides that goods put up in sets for retail sale, shall be classified as if they consisted of the material or component which gives them their essential character.

The applicable subheading for the retail packed Largan Lmini 350K Flip Digital Camera and accessories will be 8525.40.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Transmission apparatus for radiotelephony, radiotelegraphy, radiobroadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras or other video camera recorders: Still image video cameras and other video camera recorders: Digital still image video cameras. The rate of duty will be 0.7 percent ad valorem. As per Legal Note 6 of Chapter 85, records, tapes and other media of heading 8523 or 8524 remain classified in those headings, whether or not they are entered with the apparatus for which they are intended. The applicable subheading for the CD-Rom software will be 8524.39.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37: Other: For reproducing representations of instructions, data, sound, and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary format recorded discs. The rate of duty will be 0.9 percent ad valorem taken on the cost of the carrier medium as per TD85-124.

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 Michael Contino at 212-637-7039.

Sincerely,

Robert B. Swierupski
Director,

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