CLA-2-85:RR:NC:MA:108 817194

Ms. Maria Mauro

Nippon Express USA, Inc.

184-54 149th Avenue

Springfield Gardens, N.Y. 11413

RE: The tariff classification of a video converter from Japan.

Dear Ms. Mauro:

In your letter dated December 28, 1995 you requested a tariff classification ruling on behalf of the Elmo Manufacturing Corporation.

The subject unit is described as a video slide converter. This device works through an internal CCD camera and other electronic components which converts the image on a slide into a NTSC video signal. This signal is sent to a television or projection monitor so the image can be viewed. This unit is not capable of projecting an image by itself.

The applicable subheading for this item will be 8521.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for video reproducing apparatus. The 1995 rate of duty will be 3 percent ad valorem. The 1996 rate of duty will be 2.2 percent ad valorem.

This ruling is being issued under the provisions of Section 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 Mario Dicerbo at 212-466-5672.

Sincerely,

Roger J. Silvestri

Director

National Commodity Specialist Division