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NY K81368

November 25, 2003
CLA-2-85: RR: NC: 1:108 K81368


TARIFF NO.: 8524.99.4000

Mr. Bill Brady
OIA Global Logistics
8338 NE Alderwood Road
Suite 200
Portland, OR 97220

RE: The tariff classification of recorded media from Taiwan.

Dear Mr. Brady:

In your letter dated November 11, 2003, on behalf of your client Roku, LLC, you requested a tariff classification ruling.

The item in question is denoted as the Roku Art Pack. It is packaged for retail sale composed of a fully recorded compact flash card, a fully recorded CD-ROM, a printed folder describing the various images and the artist backgrounds and a printed license agreement.

The Art Pack is designed exclusively for use with the “Deschutes” device that was the subject of NY Ruling J87620. The “Deschutes” device is a video reproducing apparatus that enables the user to view video clips, recorded on media, directly onto a high definition gas plasma television/monitor.

The Art Pack has both a recorded compact flash card and a fully recorded CD-ROM that serves as a backup video source. The video images are various including famous photographers work and images of famous art work. Once inserted into the “Deschutes” device the viewer can see such images on the screen when the gas plasma television/monitor is not in use.

Explanatory Note X to GRI 3b provides for the purpose of this rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which:

A. Consist of at least two different articles which are, prima facie, classifiable in different headings.

B. Consist of products put up together to meet a particular activity; and

C. Are put up in a manner suitable for sale to users without repackaging (e.g. in boxes or cases or on boards).

All of the aforementioned articles are prima facie classifiable in different headings. Together each enables the user to access video entertainment. Based upon the information provided the imported condition will be the retail packaging. Therefore it is the opinion of this office that the Roku Art Pack constitutes a set in accordance with Explanatory Note X.

In accordance, in part, with GRI 3b goods put up in sets for retail sale, which cannot be classified by reference to GRI 3a, shall be classified as if they consisted of the material or component which gives them their essential character.

EN VIII to GRI 3b states that the factor, which determines essential character, will vary as between different kinds of goods. It may for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the goods.

It is the opinion of this office that this particular retail set does not have an essential character. Neither the compact flash card nor the CD-ROM imparts an essential character. Each contains the identical recorded images and each can be used with the “Deschutes” device to view images on a gas plasma television/monitor. Therefore classification will be in accordance with GRI 3c, Harmonized tariff schedule of the United states (HTS), which requires, in part, that the item be classified in the heading which occurs last in numerical order among those which merit equal consideration.

The applicable subheading for the Roku Art Pack will be 8524.99.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Records, tapes and other media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37: Other: Other: Other. 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 Michael Contino at 646-733-3014.


Robert B. Swierupski

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