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NY N020356




December 19, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 8519.81.4050, 8528.59.1500

Mr. Bryan Choi
Fairway Express, Inc.
11099 S. La Cienega Blvd.
Suite 265
Los Angeles, CA 90061

RE: The tariff classification of an audio ring box and a multimedia ring box from Korea.

Dear Mr. Choi:

In your letter dated November 26, 2007, on behalf of Sri-Tech Ltd., you requested a tariff classification ruling.

The subject merchandise, based on the submitted information and samples, is an audio ring box and a multimedia ring box, which are referred to as the “Euricase Classic L” and the “Euricase Classic T,” respectively. This merchandise, being considered composite goods, has a velvet interior ring holder and an acrylic red finish exterior. The audio ring box contains a built-in microphone and speaker at the bottom, which allows one to record a customized message that can be saved and played back when the box is opened. The multimedia ring box contains a small color liquid crystal display (LCD) monitor, a microphone, and a speaker. When the box is opened, the full color LCD monitor can automatically play a recorded, personalized video or slideshow with music or personalized message. In addition, both ring boxes have built-in perimeter lighting in the base. It is the opinion of this office that the essential character of the audio ring box is imparted by its voice recording capability, while the essential character of the multimedia ring box is imparted by its LCD monitor.

The applicable subheading for the audio ring box will be 8519.81.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sound recording or reproducing apparatus: Other apparatus: Using magnetic, optical or semiconductor media: Other: Other. The rate of duty will be Free.

The applicable subheading for the multimedia ring box will be 8528.59.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: Other monitors: Other: Color: With a flat panel screen: Incorporating video recording or reproducing apparatus: With a video display diagonal not exceeding 34.29 cm. 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 Lisa Cariello at 646-733-3014.

Sincerely,

Robert B. Swierupski
Director,

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