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NY L87503





September 22, 2005

CLA-2-85: RR: NC: 1:108 L87503

CATEGORY: CLASSIFICATION

TARIFF NO.: 8521.90.0000

Mr. Len Hunter
Duty Plus
37 St. Margaret’s Street
Canterbury, United Kingdom CT1 2TU

RE: The tariff classification of a Bluetooth media viewer from Sweden.

Dear Mr. Hunter:

In your letter dated August 27, 2005, on behalf of Sony Ericsson Mobile Communications AB, you requested a tariff classification ruling.

The item in question is the MMV-100 Bluetooth Wireless Media Viewer. The item is designed to capture digital images taken from a mobile camera phone. The device, once connected, enables the user to view such recorded images directly on a television set or to a digital video projector. The device can also be used for transferring MP3 music files, from a mobile phone, on to a television set for enhanced sound through the television’s speaker system.

The applicable subheading for the Bluetooth Media Viewer, model MMV-100 will be 8521.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Video recording or reproducing apparatus, whether or not incorporating a video tuner. 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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