CLA-2-84:RR:NC:1:110 I88780

Mr. Mitchell Neriah
Customs Consulting Services
415 S. Prospect Ave., Ste. 110
Redondo Beach, CA 90277

RE: The tariff classification of a flash memory media reader/writer from Japan.

Dear Mr. Neriah:

In your letter dated November 16, 2002, on behalf of your client Toshiba America Information Systems, Inc. you requested a tariff classification ruling.

The merchandise under consideration is a flash memory media reader/writer known as the “Media Adaptor.” The “Media Adaptor” is an automatic data processing unit specifically designed for use with the Toshiba Style Bay Satellite 5205 notebook personal computer (PC). This unit consists of a plastic housing measuring approximately 5.5” wide and is .5” thick. It is designed to slide in and out of a special bay slot in the Satellite 5205 notebook PC. The Toshiba Style Bay System accepts a verity of devices such as an additional Hard Drive, Floppy Disk Drive or DVD-ROM/CDRW Multifunction drive. The “Media Adaptor” is used to read and write to flash memory media (i.e. Sony Memory Stick(, Compaq Flash(, or Smart Media(). The “Media Adaptor” is used as a means of data transfer from flash memory media to the CPU (Central Processing Unit) or hard drive of the notebook PC and vice versa. It does not contain its own memory for data storage and does not convert coded data formats, it simply serves as the drive unit to read and write data to and from flash memory media.

The applicable subheading for the “Media Adaptor” will be 8471.70.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Automatic data processing machines and units thereof…Storage units: Other storage units: Other.” The rate of duty will be free.

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 Eileen S. Kaplan at 646-733-3016.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division