Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of a digital photo frame with subsidiary functions from China.
Dear Mr. Crago:
In your letter dated January 14, 2009, on behalf of Target Stores, you requested a tariff classification ruling.
The subject merchandise, based on the submitted information, is a digital photo frame (item number A060PA00615) with a seven-inch color LCD panel and an adjustable easel-like stand. It incorporates a memory card slot for the insertion of various types of flash memory cards, such as a secure digital card, memory stick, and multimedia card, as well as a built-in USB port for the insertion of a USB flash drive. When the flash memory card or USB flash drive is inserted, with the photo option activated, a slideshow of the desired images in JPEG format will be displayed. This device, which does not contain a tuner, also has the subsidiary functions of a clock and a calendar.
It is stated that this device, at the time of importation, will be retail-packed with an AC/DC adapter, a remote control and a user’s manual, all of which make up a set for tariff classification purposes; the essential character of the set is imparted by the digital photo frame.
You state that this merchandise should be classified under subheading 8528.59.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Monitors and projectors, not incorporating television reception apparatus…Other monitors: Other: Color: With a flat panel screen: Other: With a video display diagonal not exceeding 34.29 cm. This claim is supported in stating that this device does not have video recording or reproducing apparatus; however, since this merchandise incorporates video reproducing apparatus, the built-in capability to reproduce video from the flash memory card or USB flash drive, it will therefore not be properly classified under subheading 8528.59.2500, HTSUS.
The applicable subheading for this digital photo frame with subsidiary functions will be 8528.59.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: Other monitors: Other: Color: With a flat panel screen: Incorporating video recording or reproducing apparatus: With a video display diagonal not exceeding 34.29 cm. 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.
Robert B. Swierupski
National Commodity Specialist Division