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NY M85723

August 21, 2006



TARIFF NO.: 8471.70.6000

Mr. Marty Langtry
Manager, Regulatory Operations
FedEx Trade Networks Transport and Brokerage. Inc. 1226 Michael Drive, Suite B
Wood Dale, IL 60191

RE: The tariff classification of a digital photo album from China.

Dear Mr. Langtry:

In your letter dated August 4, 2006 you requested a tariff classification ruling on behalf of your client, Mark Feldstein & Associates.

The Digital Photo Album, item number DDV3002, is a liquid crystal display (LCD) photo album ensconced in a plastic ellipse and attached to a metal key ring. The LCD screen measures 1.3 by 2.2 centimeters, and contains 4 megabytes of memory to store the photos. The key ring portion of this item is detachable; once removed, the photo album may be attached to a metal and plastic necklace. The item is imported with a universal serial bus (USB) cable, installation software on CD-ROM, necklace attachment, a drawstring pouch, and instructions packaged for retail sale. Photos are only downloaded from a personal computer or notebook to the device using a USB cable.

General Rule of Interpretation 3(b) states that composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The Digital Photo Album is a composite good, as it consists of both a key ring and a digital photo album with memory (disk storage unit).

However, the inclusion of alternate means of conveyance, i.e., the necklace attachment and drawstring pouch, suggest that the key ring attachment is incidental to the primary use of this item as a digital photo album. The Digital Photo Album with key ring and its included accessories conform to the requirements for a set under GRI 3(b). The included articles are put together to provide a mobile method to display digital photographs; the collection of items consists of at least two different articles that are classifiable in different headings; the goods are put up in a manner suitable for retail sale directly to users without repackaging. The Digital Photo Album imparts the essential character for this set.

The Digital Photo Album meets the requirements of disk storage units under note 5(D) of Chapter 84, Section XVI of the Harmonized Tariff Schedule of the Unites States (HTSUS). The Digital Photo Album is connectable to the central processing unit (CPU) of an Automated Data Processing (ADP) machine either directly or through one or more units, and it is able to accept or deliver data in a form (codes or signals) which can be used by the system.

The applicable subheading for the Digital Photo Album DDV3002 will be 8471.70.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included: Storage Units: Other storage units: Not assembled in cabinets for placing on a table, desk, wall, floor or similar place. 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 Denise Faingar at 646-733-3010.


Robert B. Swierupski

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