The tariff classification of a video recording and reproducing device from Japan.

N039495 October 7, 2008 CLA-2-85:OT:RR:NC:1:108 CATEGORY: Classification TARIFF NO.: 8521.90.0000 Mr. Mark Johnson McClary, Swift & Co. 63-12th Street P.O. Box 370 Blaine, WA 98231 RE: The tariff classification of a video recording and reproducing device from Japan. Dear Mr. Johnson: In your letter dated September 22, 2008, on behalf of Roland Systems Group US, you requested a tariff classification ruling. The subject merchandise is denoted as the EDIROL P-10 Visual Presenter, which is a composite machine that principally functions as a video recording and reproducing device. This stand-alone unit features real-time video recording, special visual effects, and an integrated LCD display. In addition, the P-10 employs an SD or SDHC memory cards for recording and reproducing of video. It is stated that the P-10 records video from various sources, such as video decks, DVD players, digital cameras, computers, et cetera and is capable of recalling and reproducing these images, which are stored as motion JPEG and still images in JPEG. In addition, the operator can import or export video files through a USB connection. Furthermore, playback modes, such as reverse, strobe, or motion control provide special effects. The applicable subheading for the EDIROL P-10 Visual Presenter will be 8521.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Video recording or reproducing apparatus, whether or not incorporating a video tuner: 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 Lisa Cariello at (646) 733-3014. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division