The tariff classification of a video starter kit from Hong Kong

NY A82722 May 20, 1996 CLA-2-85:RR:NC:MA: 112 A82722 CATEGORY: Classification TARIFF NO.: 8507.80.8000; 8523.13.0040 Ms. Patricia Rucker Sears, Roebuck and Company 3333 Beverly Road, BC 204-A Hoffman Estates, IL 60179 RE: The tariff classification of a video starter kit from Hong Kong Dear Ms. Rucker: In your letter dated April 18, 1996 you requested a tariff classification ruling. As indicated in your request, there are two different style kits in question. Style 1, which is for use with 8mm and VHS-C camcorders, consists of one 6 volt metal hydride battery, a cleaning kit, and a polyurethane carrying case. Style, which is for use with full size camcorders, consists of two blank video tapes, a cleaning kit, and a polyurethane carrying case. For tariff classification purposes, each of these kits is considered to be a set, classifiable according to the component which imparts the essential character of the set. Accordingly, the applicable subheading for the Style 1 video starter kit will be 8507.80.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other storage batteries, other. The rate of duty will be 4.4 percent ad valorem. The applicable subheading for the Style 2 video starter kit will be 8523.13.0040, HTS, which provides for magnetic tapes, of a width exceeding 6.5mm, suitable for video recording, in cassettes. The rate of duty will be 2.5 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 David Curran at 212-466-5680. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division