CLA-2-85:S:N:N1:108 851679

Mr. Dody Trombley
F.W. Myers & Co., Inc.
33 West Service, P.O. Box 188
Champlain, New York 12919

RE: The tariff classification of the VIDIKO video transfer machine from Canada.

Dear Mr. Trombley:

In your letter dated April 10, 1990 on behalf of R.V.B. Vizuel Inc., Quebec, Canada you requested a tariff classification ruling.

The VIDIKO is a machine which copies photos, negatives or slides into a VHS video cassette. The subject unit also is capable of producing a soundtrack and subtitles. VIDIKO has audiovideo input-outputs for extensions and can be connected to a second video cassette recorder or compact disc player.

The applicable subheading for the VIDIKO will be 8521.10.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for video recording or reproducing apparatus. The duty rate will be 3.9 percent ad valorem. Goods classifiable under subheading 8521.10.0020, HTS, which have originated in the territory of Canada, will be entitled to a 3.1 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport