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NY N011486

June 11, 2007



TARIFF NO.: 8528.59.2500

Mr. Seamus Doyle
Rehan Electronics Ltd.
IDA Industrial Estate
Gorey, County Wexford

RE: The tariff classification of a portable video magnifier from Ireland.

Dear Mr. Doyle:

In your letter dated May 17, 2007, you requested a tariff classification ruling.

The submitted sample is a portable video magnifier, referred to as the “Looky”. The Looky contains a 3.5 inch LCD display and a CMOS TV camera with a magnetized lens. This portable device weighs 200 grams and is capable of magnifying images between 3 to 8 times their original sizes. This handheld video magnifier is designed to take a picture of a magnified image or text and then display it onto the LCD monitor to assist one in seeing or reading images or texts. In its condition as imported, the Looky portable video magnifier will be packaged for retail sale with the following: a fitted case, a strap, an adapter, and an operational manual. This combination would be considered a set for tariff classification purposes with the Looky video magnifier imparting the essential character. The LCD display (classified in heading 8528, Harmonized Tariff Schedule) and the camera (classified in heading 8525, Harmonized Tariff Schedule) are of equal importance for the correct functioning of the Looky. Based upon this factor and in accordance with General Interpretative Rule 3(c), this merchandise shall be classified in the heading which occurs last in numerical order among those equally meriting consideration. The applicable subheading for the Looky portable video magnifier will be 8528.59.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording apparatus: Other monitors: Other: 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).

If you have any questions regarding the ruling, contact National Import Specialist Lisa Cariello at 646-733-3014.


Robert B. Swierupski

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