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NY L88144

October 14, 2005

CLA-2-85: RR: NC: 1:108 L88144


TARIFF NO.: 8520.90.0080

Ms. Stephanie De Silva
1251 Avenue of the Americas
New York, NY 10020

RE: The tariff classification of a voice recorder from China.

Dear Ms. De Silva:

In your letter dated October 10, 2005 you requested a tariff classification ruling.

The item in question is a voice recorder denoted as reference number PP300618. The voice recorder is designed as a hands free type device for use within an automobile. It can be mounted onto the dashboard and allows the user to record necessary individual audio messages. The messages are recorded on an internal recording chip. Included with the voice recorder are a memo pad and pen. It is packaged for retail sale in this condition.

Explanatory Note X to GRI 3b provides that 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 specific activity; and

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

The voice recorder, packaged for retail sale, meets the three-part test for a set. It consists of at least two articles that are prima facie classified in different headings. The articles are put up together to enable the user to record messages and it is imported in its retail packaging. Therefore it is the opinion of this office that the aforementioned articles comprise a set in accordance with Explanatory Note X.

In accordance, in part, with GRI 3b goods put up insets 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 sates 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 the article that imparts the essential character to this particular set is the voice recorder. It is the dominant article in terms of use and value. It is the reason one would purchase the set.

The applicable subheading for the voice recording set will be 8520.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device: 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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