The tariff classification of a voice recorder from Taiwan.

NY L88321 October 24, 2005 CLA-2-85: RR: NC: 1:108 L88321 CATEGORY: Classification TARIFF NO.: 8520.90.00 Ms. Francine Marcoux Hampton Direct 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a voice recorder from Taiwan. Dear Ms. Marcoux: In your letter dated September 28, 2005 you requested a tariff classification ruling. The item in question is a voice recorder for use as an audio message device. It enables the user to record personal messages for playback at a later time. This particular device is in the form of a parrot and is denoted as item number 29040. It is battery operated and has a magnetic backing for easy mounting on an acceptable surface. The applicable subheading for the voice recorder will be 8520.90.00, Harmonized Tariff Schedule of the United States (HTS), which provides for Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device: Other. The rate of duty will be free. 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, National Commodity Specialist Division