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NY M81141

March 16, 2006

CLA-2-85: RR: NC: 1:108 M81141


TARIFF NO.: 8528.21.6501

Mr. Bart Starkey
Welton USA, Ltd.
9400 N. Royal Lane, Suite 100
Irving, TX 75039

RE: The tariff classification of a portable cinema from Hong Kong.

Dear Mr. Starkey:

In your letter dated February 28, 2006 you requested a tariff classification ruling.

The item in question is denoted as the TPH-03 Techwood Portable Cinema. It is comprised of the TG-03 Goggle, stereo earphones and the TD-03 portable DVD player. The three items are packaged for retail sale in their imported packaging.

The TG-03 Goggle is a self-contained apparatus that is worn by the user like glasses. Once connected to the portable DVD player it enables the user to view video media anywhere without disturbing others. The goggle contains two 1” LCD video screens that due to its million-pixel clarity provide the user with the clarity and perspective of viewing the video image in a virtual 43” environment.

The goggle can accept various video inputs enabling the user to also view VCR tapes, video games, and home movies and broadcast television programs. The goggles do not contain a television tuner and cannot function for any other use than to view video. The goggle functions as a video monitor.

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 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 portable cinema packaged for retail sale meets the three-part criteria test for a set. It consists of at least two different articles that are prima facie classified in different headings. The articles are put up together to enable the user to view video media and it will be sold at retail in its imported 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 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 the article that imparts the essential character to this particular set is the TG-03 Goggle. It is the predominant article by function and use and is the reason one would purchase the set. It provides the user with the means of viewing video media in a self-contained environment.

The applicable subheading for the Portable cinema set will be 8528.21.6501, 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: Video monitors: Color: With a flat panel screen Other: With a video display diagonal not exceeding 34.29cm. 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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