Mr. Kevin Anderson
Elsa L Incorporated
800 A Street
San Rafael, CA 94901
RE: The tariff classification of desktop organizers and digital photo frames with accessories from China.
Dear Mr. Anderson:
In your letter dated May 14, 2009, you requested a tariff classification ruling.
The subject merchandise, based on the submitted samples, consists of two desktop organizers, item numbers 35143 and 35134, which are composed of fiberboard covered with bonded leather. Item number 35143 is designed with slots for the insertion of stationery as well as a digital photo frame, while item number 35134 is designed with slots for stationery and photos, as well a digital photo frame.
At the time of importation, each organizer will be retail packed with a 3.5-inch color LCD digital photo frame, which is designed to store and reproduce photos and slideshows; the digital photo frame will also be retail packed with a power cord and a user’s manual. Although packaged in this manner, this merchandise is not considered to be a set for tariff classification purposes, and therefore, each item is to be separately classified.
It is stated that this merchandise should be classified under subheading 8471.70.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Automatic data processing machines and units thereof…Storage units: Other storage units: Other. In this regard, neither the desktop organizers nor the digital photo frames with accessories meet legal note 5(C) to chapter 84. Therefore, consideration of classification under subheading 8471.70.9000, HTSUS, is precluded.
The applicable subheading for the leather desktop organizers will be 4205.00.8000, HTSUS, which provides for Other articles of leather or of composition leather: Other: Other: Other. The rate of duty will be Free.
The applicable subheading for the digital photo frames will be 8528.59.1500, 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 or reproducing apparatus: Other monitors: Other: Color: With a flat panel screen: Incorporating video recording or reproducing apparatus: With a video display diagonal not exceeding 34.29 cm. The rate of duty will be Free.
The applicable subheading for the user’s manual will be 4901.99.00, HTSUS, which provides for Printed books, brochures, leaflets and similar material, whether or not in single sheets: 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/.
Your inquiry does not provide enough information for us to give a classification ruling on the power cord. Your request for a classification ruling should include the input, i.e., alternating current or direct current, and the output, i.e., alternating current or direct current, of the power cord, as well as the power output in watts. When this information is available, you may wish to consider resubmission of your request.
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 Lisa Cariello at (646) 733-3014.
Robert B. Swierupski
National Commodity Specialist Division