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NY N018173




October 24, 2007

CLA-2-84:OT:RR:NC:1:120

CATEGORY: CLASSIFICATION

TARIFF NO.: 8471.70.9000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112

RE: The tariff classification of a plush toy with digital photo frame from China.

Dear Mr. Hoffacker:

In your letter dated October 1, 2007 you requested a tariff classification ruling on behalf of your client, K.B. Toys of Massachusetts, Inc. The submitted sample will be returned to you as requested.

The merchandise under consideration is described as the Photokinz Huggable Digital Photo Frame, item number 20006. It consists of a disk storage unit housed in the torso of a 10-inch-tall plush toy penguin, so that it may be used to view stored digital photos. Photos are downloaded from an automatic data processing (ADP) machine, such as a personal computer, to the Huggable Digital Photo Frame via a universal serial bus (USB) cable. The digital photo frame is made of plastic and measures 2.88 inches high by 2.38 inches wide at its widest points, and has a 1-inch-wide by 1.1-inch-high color liquid crystal display (LCD) screen. It features an on-off power button, “forward” and “back” buttons, and a universal serial bus (USB) “Mini-B” port. The disk storage unit contains 2 megabytes (MB) of internal memory to hold up to 58 digital images, and is powered by 2 “AA” batteries, which are accessed through a hook-and-loop-fastened slit in the back of the toy. The Huggable Digital Photo Frame is packaged for retail sale with a USB cable and a user manual.

The Huggable Digital Photo Frame is a composite good consisting of a plush toy and a disk storage device. However, its principal function is that of a storage unit. The Huggable Digital Photo Frame, USB cable, and user manual constitute a set in accordance with General Rule of Interpretation (GRI) 3(b); the Huggable Digital Photo Frame provides the essential character of the set.

The Huggable Digital Photo Frame meets the requirements of a unit of heading 8471 under Note 5(C) of Chapter 84, Harmonized Tariff Schedule of the United States (HTSUS), as it is a disk storage unit connectable to the central processing unit (CPU) of an ADP machine either directly or through one or more other units, and is able to accept or deliver data in a form (codes or signals) which can be used by the system.

The applicable subheading for the Photokinz Huggable Digital Photo Frame, item number 20006, will be 8471.70.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Automatic data processing machines and units thereof: Storage units: Other storage units: Other.” The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Denise Faingar at 646-733-3010.

Sincerely,

Robert B. Swierupski
Director,

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