CLA-2-85:OT:RR:NC:N1:112

Mr. Bert BJM Van Leeuwen
Gerlach & Co.
Internationale Expediteurs
Reeweg 24
Rotterdam 3088 KA
Netherlands

RE: The tariff classification of the Irex Digital Reader 800 (DR 800) from the Netherlands

Dear Mr. Van Leeuwen:

In your letter dated September 30, 2009, you requested a tariff classification ruling on behalf of your client Irex Technologies BV.

The item concerned is an electronic reader, model DR 800. It measures approximately 7.6” x 5.9” x 0.4”. It incorporates an 8.1” diagonal, electrophoretic display. The display uses 16 levels of gray and has a 768 x 1024 resolution screen.

The DR-800 is a handheld electronic device that is primarily designed to display electronic texts such as electronic books, newspaper articles, magazine articles and content from websites.

The DR-800 is also capable of defining any word selected from the text. The word can be defined using an installed dictionary (Merrian Webster Dictionary) or via the Internet.

The DR-800 uses a 3G connection to wirelessly access the internet. Its internet access/use is limited to a dedicated online content shop, online dictionary and translation resource and a download portal for subscription based content.

The applicable subheading for the Irex Digital Reader 800 (DR 800) will be 8543.70.9200, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus…: Other machines and apparatus: Other: Other: Electrical machines with translation or dictionary functions...”. 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 Steven Pollichino at (646) 733-3008.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division