The tariff classification of a video field recorder from Japan.

N039496 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 field recorder 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 F-1 Video Field Recorder. This device provides high quality recording of both video and audio onto its removable hard drive and is designed to be used in the field. The F-1 contains input jacks that allow for the connection of a camera. It also features HDV and DV capture, two channels of balanced audio, removable HDD, no file size limitation, multiple power options, RGB output for quick control and thumbnail view, network ability (control multiple units and file transfer), and utility software for previewing, file management and basic editing. The applicable subheading for the EDIROL F-1 Video Field Recorder 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