CLA-2-90:S:N:N1:114 853154

TARIFF NOS.: 9013.80.6000; 8524.90.4080; 8521.90.0000

Ms. Barbara Shellman, Physical Distribution Supervisor
Toshiba America Consumer Products, Inc.
1010 Johnson Drive
Buffalo Grove, Illinois 60089-6900

RE: The tariff classification of Memory Card Camera, Model IMC-100; Image Memory Card, Models IC-18S, IC-9S; Memory Card Player, Model IP-100; Digital Picture File, Model IF-100. The country of origin is Japan.

Dear Ms. Shellman:

In your letter dated June 4, 1990, you requested a tariff classification ruling.

The items for which you request tariff classifications are the following:

Memory Card Camera, Model IMC-100 Image Memory Card, Models IC-18S, IC-9S Memory Card Player, Model IP-100 Digital Picture File, Model IF-100

The above four items will sometimes be imported together (in the same shipment), and sometimes will be imported separately (in separate shipments).

The Memory Card Camera, Model IMC-100, is a digital still video camera. It features a 2/3-inch CCD image sensor with 400,000 pixels; an automatic exposure control; and high-speed sequential picture- taking of four photos per second. The recording method it uses is frame digital recording.

The applicable subheading for the Memory Card Camera, Model IMC- 100, will be 9013.80.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other optical appliances and instruments. The rate of duty will be 9 percent ad valorem.

The Image Memory Card, Models IC-18S and IC-9S, is a non- magnetized card which is the recording medium for the Memory Card Camera. The Model IC-18S Image Memory Card has an 18-megabyte memory capacity, which can store up to 12 images; the Model IC-9S has a 9- megabyte memory capacity, which can store up to 6 images. The difference between the two models is in the amount of memory. The memory cards can be re-used.

The applicable subheading for the Image Memory Card, Models IC- 18S and IC-9S, will be 8524.90.4080, HTS, which provides for other recorded media. The rate of duty will be 9.7 cents per m2 of recording surface.

The Memory Card Player, Model IP-100, receives the data from the Memory Card Camera, and displays the images on a conventional TV screen or monitor. It is capable of direct input into a TV receiver or monitor.

The applicable subheading for the Memory Card Player, Model IP- 100, will be 8521.90.0000, HTS, which provides for video reproducing apparatus. The rate of duty will be 3.7 percent ad valorem.

The Digital Picture File, Model IF-100, stores and retrieves information. It records on tape. The machine is equipped with a random access function, so that any images can be easily retrieved by keying in their number. It sends information directly to a TV receiver or directly to a printing device.

The applicable subheading for the Digital Picture File, Model IF- 100, will be 8521.90.0000, HTS, which provides for video reproducing apparatus. The rate of duty will be 3.7 percent ad valorem.

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