The tariff classification of the Demy from China

N055503 April 20, 2009 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Mr. David H. Goodman President & CEO Key Ingredient Corporation P.O. Box 1824 Austin, Texas 78767 RE: The tariff classification of the Demy from China Dear Mr. Goodman: In your letter which was received by this office on March 24, 2009, you requested a tariff classification ruling. The sample which you submitted is being returned to you as requested. The merchandise subject to this ruling is the “Demy”. It is a portable electronic touch-screen recipe reader. The device measures 7.8 inches in length by 5.4 inches in width. It incorporates a 7 inch color touch-screen with a graphical navigation interface. It is capable of storing and sorting, recipe data, photographs of recipes, and descriptions of ingredients. The item includes a specialized application for the conversion of measurements. It also incorporates a piezo buzzer for the alarm in the device’s “Kitchen Timer” application. The Demy comes packaged with an AC adapter, USB cable, and documentation. The device runs Linux version 2.6.22. Applications developed for the Demy environment run exclusively on the Demy and are not compatible on standard Linux distributions. The Demy syncs up to the company’s website account by plugging the device into a personal computer using a USB connection. The user can access recipes from the company’s website and either download and install the receipts onto the Demy or save them into their computer. The item is pre-loaded with 250 recipes and can store up to 2500 recipes. The screen can be viewed at a horizontal or vertical angle by rotating the Demy to change the viewing angle. The applicable subheading for the Demy will be 8543.70.9650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus…: Other machines and apparatus: Other: Other: Other: Other.” The rate of duty will be 2.6%. 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 Steve Pollichino at 646-733-3008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division