Ms. Becky Delsing
Best Buy Purchasing, LLC
7601 Penn Avenue South
Richfield, MN 55423
RE: The tariff classification of a digital photo frame and clock radio combination from China.
Dear Ms. Delsing:
In your letter dated May 4, 2009, you requested a tariff classification ruling.
The subject merchandise, based on the submitted information, is a 3.5-inch color LCD digital photo frame that is combined with a dual alarm clock radio, model number NS-DPFC01. The digital photo frame, with built-in memory card slot and USB-connection capability, is designed for viewing pictures, such as slideshows, through the use of a memory card or a USB device. The radio, with snooze and sleep timers, contains an FM tuner.
This rechargeable, battery-operated combination, which is considered to be a composite machine, is imported with an AC-DC adapter, a remote control with bracket, a battery, a USB cable, and a user’s guide. This merchandise is considered to be a set for tariff classification purposes with the essential character being imparted by the composite machine: the digital photo frame and clock radio combination.
Further, it is the opinion of this office that neither the function of the digital photo frame nor the function of the clock radio performs the principal function of this composite machine. Therefore, classification will be in accordance with General Rule of Interpretation 3(c), Harmonized tariff Schedule of the United States (HTSUS), which requires, in relevant part, that the merchandise is to be classified in the heading (in this instance, heading 8528, HTSUS) which occurs last in numerical order among those which equally merit consideration.
The applicable subheading for this merchandise 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