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NY J89454




October 15, 2003

CLA-2-85:RR:NC:1:108 J89454

CATEGORY: CLASSIFICATION

TARIFF NO.: 8520.90.0080

Mr. Jack D. Mlawski Esq.
Galvin & Mlawski
470 Park Avenue South
Suite 200 - South Tower
New York, NY 10016-6819

RE: The tariff classification of a combination voice recorder and booklight from China.

Dear Mr. Mlawski:

In your letter dated September 29, 2003, on behalf of your client Zelco Industries Inc., you requested a tariff classification ruling.

The items in question are audio recording devices that also incorporate a small reading light. The items are denoted as models 10061 and 10060 (sample attached). The devices are portable and are designed to record vocal messages up to 10 seconds per message. The device incorporates a microphone, play and record button controls and an indicator light. It also incorporates a reading light to aid in reading a book or magazine. The only difference between the two models is that model 10060 comes with an AC adapter.

Section XVI Note 3 provides “ Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose or performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function”.

It is the opinion of this office that the principal function of these items is that of voice recording. The voice recorder provides the dominant feature of this item in both design and cost. It is portable and is used as a personal audio memo device. The additional feature of a reading light has a limited use and function.

The applicable subheading for the portable voice recorder will be 8520.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device: Other: Other. The rate of duty will be free.

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,

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