CLA-2-90:RR:NC:MM:114 L83788

Ms. Jane Johnson
Scarbrough International, Ltd.
10841 Ambassador Drive
Kansas City, MO 64153

RE: The tariff classification of the Performance Optics Digital Camera Viewer

Dear Ms. Johnson:

In your letter dated March 21, 2005, on behalf of Bushnell Corporation, you requested a tariff classification ruling.

The item, the Performance Optics Digital Trail Camera Viewer Z982999, is a battery operated portable digital image viewer. A sample of the prototype of the viewer was furnished with your letter. A digital picture card can be inserted into the viewer and the images viewed on the viewer’s LCD screen. The images cannot be manipulated. There is an additional card slot so the user can transfer or delete the images to another card.

The digital image viewer will be useful when the user does not have a computer on the trail to download images taken by “trail” digital cameras. When a computer is available, the images in the digital image viewer can be downloaded onto the computer. The digital image viewer does not reproduce directly onto a television, nor is its principal function to transcribe or process data.

The applicable subheading for the Performance Optics Digital Trail Camera Viewer Z982999 will be 9013.80.70, Harmonized Tariff Schedule of the United States (HTS), which provides for liquid crystal devices not constituting articles provided for more specifically in other headings, other devices, appliances and instruments, flat panel displays other than for articles of heading 8528. 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).

The sample of the prototype of the digital viewer is being returned as requested.

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 Barbara Kiefer at 646-733-3019.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division