CLA-2-85: RR: NC: 1:108 R00045
Ms. Ruby Wood Sevcik
Nokia Inc.
6000 Corporation Drive
Irving, TX 75039
RE: The tariff classification of an Image Viewer from China.
Dear Ms. Sevcik:
In your letter dated December 22, 2003 you requested a tariff classification ruling.
The item in question is denoted as an “Image Viewer” model SU-2, part number 0274384. This particular device is designed for the purpose of viewing images, taken by an image phone, directly onto a television set as well as a video projector. It is designed to connect directly to a television set and or a video projector. The images can be viewed either in single-image or slideshow mode. This device is fully compatible with both NTSC and PAL signal standards. It also contains an internal memory of 3 MB.
The applicable subheading for the Image Viewer will be 8521.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Video recording or reproducing apparatus, whether or not incorporating a video tuner: 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 Michael Contino at 646-733-3014.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division