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

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of a pen with recording device from China.

Dear Mr. Crago:

In your letter dated April 10, 2009, you requested a tariff classification ruling.

The subject merchandise, based on the submitted information, is a battery-operated device that functions as a pen incorporating a voice recorder and an MP3 Player, item number A017LA00113, with a 2GB built-in flash memory. This composite good, which supports a WMA music format, has the capability of recording up to 64 hours and can transfer data through its USB 2.0 direct plug.

At the time of importation, this merchandise will be retail packed with earphones and a USB cable. This combination will be considered a set for tariff classification purposes, with the essential character being imparted by the composite good (the pen with recording device); moreover, the essential character of this composite good, noting the importance of its sound recording with reproducing capability, is imparted by the operation of the MP3 Player and voice recorder.

The applicable subheading for this merchandise will be 8519.81.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sound recording or reproducing apparatus: Other apparatus: Using magnetic, optical or semiconductor media: Other: Other. 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