I87201 I8 Ruling Active

The tariff classification of a CD Recorder.

Issued October 10, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8520.90.0040

Headings: 8520

Product description

The item in question is an audio CD Recorder. It is denoted as the Yamaha CDR-HD1300 CD Recorder Unit. It is equipped with a built-in 80 GB hard drive for compiling, editing and recording one’s own audio CD’s. It is designed to be used by an audiophile that wants to add this CD recorder to an existing audio system. It is designed to save/store up to 120 hours of digitally recorded music, which can then be used to record from the hard drive onto blank CD-R and CD-RW media using the same device. It also has playback capability.

CBP rationale

The applicable subheading for the Yamaha CDR-HD1300 CD Recorder Unit will be 8520.90.0040, 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 … Optical disc recorders.

Full text

NY I87201 October 10, 2002 CLA-2-85: RR: NC: 1:108 I87201 CATEGORY: Classification TARIFF NO.: 8520.90.0040 Mr. Dennis Heck Yamaha 6600 Orangethorpe Avenue P.O. Box 6600 Buena Park, CA 90622-6600 RE: The tariff classification of a CD Recorder. Dear Mr. Heck: In your letter dated September 10, 2002 and received in this office on October 9, 2002, you requested a tariff classification ruling. The item in question is an audio CD Recorder. It is denoted as the Yamaha CDR-HD1300 CD Recorder Unit. It is equipped with a built-in 80 GB hard drive for compiling, editing and recording one’s own audio CD’s. It is designed to be used by an audiophile that wants to add this CD recorder to an existing audio system. It is designed to save/store up to 120 hours of digitally recorded music, which can then be used to record from the hard drive onto blank CD-R and CD-RW media using the same device. It also has playback capability. The applicable subheading for the Yamaha CDR-HD1300 CD Recorder Unit will be 8520.90.0040, 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 … Optical disc recorders. 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

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