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NY L80620




November 5, 2004

CLA-2-85:RR:NC:1:108 L80620

CATEGORY: CLASSIFICATION

TARIFF NO.: 8520.90.0080

Mr. Steven Draffen
Olympus America, Inc.
Two Corporate Center Drive
P.O. Box 9058
Melville, NY 11747-9058

RE: The tariff classification of a music recorder/player and a music recorder/player combined with a digital camera from Japan.

Dear Mr. Draffen:

In your letter dated October 26, 2004, you requested a tariff classification ruling. The subject merchandise, based on the submitted information, consists of the following:
a music recorder/player, model number MR-100, which is a device that connects to the PC for downloading the musical audio files noted to be the Windows Media Audio (WMA) and the MPEG1 and 2, as well as Audio Layer 3 (MP3), for storage into its 5GB internal memory (capable of storing about 1200 music tracks). It also has a built-in battery, a remote/headphone jack, a high-speed USB 2.0 connection, the Lyrics feature for singing along, and a simple touch pad for navigating the menu.
a music recorder/player combined with digital camera, model number MR- 500i, that connects to the PC for downloading the musical audio files noted to be the Windows Media Audio (WMA) and MPEG1 and 2, as well as Audio Layer 3 (MP3), for storage into its internal memory. This device also incorporates a still image digital camera with JPEG image-recording format and color LCD display monitor. It also features a built-in 20GB storage disk (capable of storing approximately 5,000 music tracks and 20,000 photos), a built-in battery, a remote/headphone jack, a high-speed USB 2.0 connection, and the Remix mode for combining music and photos to create a mini movie production.

The applicable subheading for the music recorder/player, model number MR-100, 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 duty rate will be free.

Your inquiry does not provide enough information for us to give a classification ruling on the music recorder/player and digital camera combination, model number MR-500i. Your request for a classification ruling should include a sample of this apparatus; a cost breakdown between the music recorder/player and the digital camera; and any additional advertising literature in supporting how this merchandise will be marketed and sold. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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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