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NY K85155

April 21, 2004
CLA-2-85:RR:NC:1:108 K85155


TARIFF NO.: 8525.40.4000

Mr. Kevin Leonard
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue
25th Floor
New York, NY 10022-4877

RE: The tariff classification of digital still image camera from Japan.

Dear Mr. Leonard:

In your letter dated April 15, 2004, on behalf of your client Casio Inc., you requested a tariff classification ruling.

The item in question is a Casio 4 Mega-pixel Digital Still Image Camera, model number YC-400 (sample enclosed). The camera is packaged for retail sale with a document copy stand, USB docking cradle, a lithium battery, AC adapter, nylon strap, CD software program and a fitted camera case. The entire contents are imported in their retail packaging.

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 articles which are, prima facie, classifiable in different headings.

B. Consist of products put up together to meet a particular need or carry out a specific 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 perform the function of taking, storing and transferring via the Internet, digital still image pictures. Based upon the sample it is evident to this office that the camera is imported in its retail package without any means of repackaging. Therefore it is the opinion of this office that the Casio Digital Camera with its accessories and fitted case comprise 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 3 a, 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.

Based upon the contents of this set it is the opinion of this office that the essential character is imparted by the digital still image camera. It is clearly the dominant item by value and use of the set and the reason why one would purchase the set.

The applicable subheading for the Casio Digital Still Image Camera, model YC-400 set 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; television cameras; still image video cameras and other video camera recorders; digital cameras: Still image video cameras and other video camera recorders; digital cameras: Digital still image video cameras. 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 646-733-3104.


Robert B. Swierupski

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