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NY L88863




November 18, 2005

CLA-2-85: RR: NC: 1:108 L88863

CATEGORY: CLASSIFICATION

TARIFF NO.: 8521.90.0000, 8525.40.4000, 4202.92.9060

Ms. Maria F. Borges
Hasbro, Inc.
200 Narragansett Park Drive
P.O. Box 200
Pawtucket, RI 02862-0200

RE: The tariff classification of various electronics devices and a carrying case from China.

Dear Ms. Borges:

In your letter dated November 8, 2005 you requested a tariff classification ruling.

The items in question (samples provided) are denoted as:

- The VuGo Multimedia System #75053
- The VuGo Digital Video Camera #76348
- The VuGo Carry Case #76149

The VuGo Multimedia System is a device that combines in the same housing a music recorder and a video recorder. It is designed for connection to an ADP system for the direct downloading of music files and video files. It has a 128MB built-in memory that enables the user to download pictures, video and music. It has a 3” color screen for viewing of the videos and pictures. It is packaged for retail sale with an AV cable for connection to a television receiver for the recording of television broadcast programming, printed instructions and a CD-ROM operational software program for use on a computer and not on the device itself.

The VuGo Digital Video Camera is a digital still image camera that also provides for the recordation video. It has 32MB of memory allowing the user to record and store up to 480 digital still images and limited video of 7 minutes. The images can be viewed on a PC or television. It comes packaged for retail sale with an AV cable, a USB cable, printed instructions and a CR-ROM operation software program for use on a computer and not on the device itself.

The VuGo Carry Case is a case specifically designed to carry the multimedia system. It is wholly covered on the exterior with a sheeting of plastic. It is packaged for sale as an individual item.

Explanatory Note X to GRI 3b provides that for the purpose of this rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which:

A. Consist of at least two different articles, which are prima facie, classifiable in different headings.

B. Consist of products put up together to meet a specific activity; and

C. Are put up in a manner suitable for sale directly to users without repackaging (e.g. in boxes or cases or on boards).

Both the multimedia system and the digital camera meet the three-part criteria test for a set. Each consists of two different articles that are prima facie classified in different headings. The articles for the multimedia system are put together to enable the user to enjoy audio/visual entertainment. The articles for the digital camera are put together to enable the user to take digital images. Each will be imported in its retail packaging. Therefore it is the opinion of this office that the aforementioned articles comprise sets in accordance with Explanatory Note x.

In accordance, in part, with GRI 3b goods put up in sets for retail sale, which cannot be classified by reference to GRI 3a, shall be classified as if they consisted of the material or component, which gives them their essential character.

EN VIII to GRI 3b states that the factor, which determines essential character, will vary as between different kinds of goods. It may for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the goods. It is the opinion of this office that the multimedia system and the digital camera impart the essential character to their particular sets. They each are the dominant article by use and function. Each represents the reason one would purchase the set.

Upon examination of the multimedia system it is apparent from, its construction and functional capability, that the item enables the user to record both sound and visual images. Upon executing a download one can listen to music files and view video from a PC, TV or digital camera. The device provides the necessary controls for the completion of these functions.

Note 3 to section XVI of the Harmonized Tariff Schedule of the United States (HTS) provides, in pertinent part, that unless the context requires otherwise, machines adapted for the purpose of performing two or more complimentary 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 multimedia system is a composite machine in accordance with Note 3 to Section XVI.

Based upon the design and function of the multimedia system this office considers the principal function to be that of video recording. The device has a prominent screen for viewing of downloaded videos, television broadcast programming and digital photos. It is packaged and advertised as the “VuGo” Multimedia System. The name denotes viewing as the predominant feature. Classification will be accordingly.

It should be noted that since the recorded media (CD-ROMs) are imported with both the multimedia system and the digital camera, each representing a non-intended item then classification of such is in accordance with Section XVI, Chapter 85, General Explanatory Note (B). Therefore Legal Note 6 to Chapter 85, Harmonized Tariff Schedule of the United States is satisfied.

The applicable subheading for the VuGo Multimedia System 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: Other. The rate of duty will be free.

The applicable subheading for the VuGo Digital Video Camera will be 8525.40.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Still image video cameras and other video camera recorders; digital cameras: Digital still image video cameras. The rate of duty will be free.

The applicable subheading for the VuGo Carry Case will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for Other containers and cases with outer surface of sheeting of plastic. The rate of duty will be 17.6 percent ad valorem.

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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