CLA-2-85:OT:RR:E:NC:1:108

Mr. Colon Ng
NEC Corporation of America
6535 N. State Highway 161
Irving, TX 75039

RE: The tariff classification of a prerecorded CompactFlash™ card from Japan.

Dear Mr. Ng:

In your letter dated January 13, 2009, you requested a tariff classification ruling.

The subject merchandise, based on the submitted information, is a prerecorded CompactFlash™ card, which is referred to as the “SV83 Voice Data CF (SS).” This type of flash memory card is from the MCF10P-xxxxS series, which is a family of flash memory cards that incorporate a controller chip and nonvolatile NAND flash memory with a CompactFlash™ interface. Further, it is stated that this semiconductor-based nonvolatile storage device, incorporating prerecorded messages used for wake-up calls, is to be installed in the Univerge SV8300, a communication server.

The applicable subheading for this prerecorded CompactFlash™ card will be 8523.51.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Discs, tapes, solid-state non-volatile storage devices, “smart cards” and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37: Semiconductor media: Solid-state non-volatile storage devices. 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/.

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.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division