CLA-2-85: RR: NC: 1:108 R04381

Mr. Dennis Forhart
PriceWaterhouseCoopers
1420 Fifth Avenue, Suite 1900
Seattle, WA 98101

RE: The tariff classification of digital camera from Japan.

Dear Mr. Forhart:

In your letter dated July 13, 2006 you requested a tariff classification ruling.

The item in question is a digital camera denoted as the Everio Camera model number GZMC500US. The camera captures and stores up to 9,999 digital still images and up to sixty minutes of video. It employs 3 CCDs combined with advanced 5-mega-pixel shift technology. The camera can be connected to a PC and or television/monitor for viewing of the images.

The thousands of still images are stored as JPEG files and can also be directly connected to a printer for image reproduction.

The applicable subheading for the Everio Digital camera, model number GZMC500US will be 8525.40.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Transmission apparatus for radiotelephony, radiotelegraphy, radiobroadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders; digital cameras: Still image video cameras and other video camera recorders; digital cameras: digital still image video cameras. 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 Michael Contino at 646-733-3014.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division