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NY M80307

February 17, 2006

CLA-2-85: RR: NC: 1:108 M80307


TARIFF NO.: 8528.12.6801

Ms. Francine Comeau
Kangaroo. TV
17510 Charles St., Suite 500
Mirabel, Quebec J7J 1X9

RE: The tariff classification of a handheld television.

Dear Ms. Comeau:

In your letter dated February 13, 2006 you requested a tariff classification ruling.

It should be noted that this ruling would only address the item specified in your revised ruling request. The revised ruling request was faxed and received by this office on February 13, 2006.

The item in question is a handheld viewing device denoted as model IVT-200. It will be imported in two variations. The first with an ion lithium battery and secondly with an ion lithium battery and a wall mounted adapter. Each variation will be packaged for retail sale in its imported packaging.

The handheld viewing device is a fully operational LCD portable wireless television. It is designed with a 4-inch screen diagonal color LCD screen. It enables the user to view live on site broadcasts of events one is personally attending. It operates through the Kangaroo.TV system. The system is a closed circuit platform providing a real-time exclusive local network enabling the viewer to see the live action at their seats with additional information such as behind the screens footage, statistics and scoring.

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 on boards).

Both variations of the handheld wireless TV meet the three-part criteria test for a set. Each consists of two different articles that are prima facie classified in different headings. They are put up together to enable the user to view televised live closed circuit broadcasts and each variation will be imported in its retail packaging for sale directly to the consumer. Therefore it is the opinion of this office that the aforementioned articles comprise sets in accordance with Explanatory Note X.

In accordance, in part, with GRI 3b goods put up in sets foe 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 the wireless handheld television imparts the essential character of each set. It is the dominant component by value, use and function.

The applicable subheading for the wireless handheld LCD television, model IVT-200 will be 8528.12.6801, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors: Reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recoding or reproducing apparatus: Color: with a flat panel screen: Other: With a video display diagonal not exceeding 34.29 cm. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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