The tariff classification of a "Smart File" label from Japan

NY D80918 August 21, 1998 CLA-2-85:RR:NC:1: 112 D80918 CATEGORY: Classification TARIFF NO.: 8543.81.0000 Mr. Lee Silberzahn Sony Electronics, Inc. 123 Tice Boulevard Woodcliff Lake, NJ 07675 RE: The tariff classification of a "Smart File" label from Japan Dear Mr. Silberzahn: In your letter dated August 3, 1998 you requested a tariff classification ruling. As indicated by the submitted descriptive literature, the "Smart File" label, identified as model SFL-1, consists of a 48mm x 17mm flexible integrated circuit assembly imbedded in PET film. The assembly consists of an inductance coil, a capacitor, and an integrated circuit. In operation, the SFL-1, which is placed on the spine of a standard VHS video tape, is passed in front of a VCR which reads the integrated circuit. Data such as an index and tape content is stored on the circuit. A Read/Write unit contained in the VCR electro-magnetically transmits this data which is then displayed on the television screen. The applicable subheading for the SFL-1 "Smart File" label will be 8543.81.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for proximity cards and tags. The rate of duty will be 1.6 percent ad valorem. Although you indicate that, in your opinion, classification under 8542.13.8051, HTS (other electronic integrated circuits) is applicable, this provision is precluded since the SFL-1 "Smart File" label does not meet the descriptive language of Explanatory Note 85.42 (I)(1)(iv). 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, Robert B. Swierupski Director, National Commodity Specialist Division