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NY R03986

May 23, 2006

CLA-2-85: RR: NC: 1:108 R03986


TARIFF NO.: 8520.90.0080

Mr. Jack Macken
Tompkins & Davidson, LLP
1515 Broadway, 43rd Fl.
New York, NY 10036

RE: The tariff classification of a talking picture frame from China.

Dear Mr. Macken:

In your letter dated May 19, 2006, on behalf of your client Avon Products, you requested a tariff classification ruling.

The item in question is a voice recording picture frame. It measure 5” by 31/4” by 1 ¾” and is constructed of poly resin and resembles a snowman and can be hung from a Christmas tree. It incorporates a microphone, recording chip and a speaker. It enables the user to record an appropriate saying in relation to the framed picture.

NY Ruling K86228 provides guidance in the classification of this item. Classification will be accordingly.

The applicable subheading for the voice recording picture frame will be 8520.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), 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.

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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