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NY K88728




August 19, 2004
CLA-2-85: RR: NC: 1:108 K88728

CATEGORY: CLASSIFICATION

TARIFF NO.: 8520.90.0040

Mr. Dennis Morse
BDP International
2721 Walker Avenue N.W.
Grand Rapids, MI 49504

RE: The tariff classification of a voice recorder from Taiwan.

Dear Mr. Morse:

In your letter dated August 12, 2004 you requested a tariff classification ruling.

The item in question is a portable, pocket-sized voice recorder (sample provided). It is denoted as the Voice Memo, item number FDN9801. It is designed for an individual to record verbal memos for reminders and observations on a continuing basis. These verbal memos can be played back at any time. The device has an attached key ring and an internal miniature red light for highlighting an object.

The applicable subheading for the Voice Memo will be 8520.90.0040, 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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