J84502 J8 Ruling Active

The tariff classification of a DVD/VCR combination device from Korea.

Issued May 16, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8521.90.0000

Headings: 8521

Product description

The item in question is a combination DVD/VCR video player/recorder. It is denoted as model number DV6T844B. This device incorporates a DVD player and VCR in one housing with the necessary entrance feeds and controls for each apparatus. The device can play video DVDs and VHS videotapes. It also allows the user to record to the VCR from the DVD player. It also has coaxial digital output, Dolby Digital and DTS outputs; component and S-Video signal output, resume play, and a zoom-in function. It has full playback capability for the following: DVD, VCD, CD-MP3, CD-R, CD-RW, VHS and S-VHS.

CBP rationale

The applicable subheading for the DVD/VCR device, model DV6T844B will be 8521.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Video recording or reproducing apparatus, whether or not incorporating a video tuner: Other.

Full text

NY J84502 May 16, 2003 CLA-2-85:RR:NC:1:108 J84502 CATEGORY: Classification TARIFF NO.: 8521.90.0000 Ms. Aasha Desloge-Kurr Best Buy 7601 Penn Ave. S, Bldg. D4 Richfield, MN 55423 RE: The tariff classification of a DVD/VCR combination device from Korea. Dear Ms. Desloge-Kurr: In your letter dated May 5, 2003 you requested a tariff classification ruling. The item in question is a combination DVD/VCR video player/recorder. It is denoted as model number DV6T844B. This device incorporates a DVD player and VCR in one housing with the necessary entrance feeds and controls for each apparatus. The device can play video DVDs and VHS videotapes. It also allows the user to record to the VCR from the DVD player. It also has coaxial digital output, Dolby Digital and DTS outputs; component and S-Video signal output, resume play, and a zoom-in function. It has full playback capability for the following: DVD, VCD, CD-MP3, CD-R, CD-RW, VHS and S-VHS. The applicable subheading for the DVD/VCR device, model DV6T844B will be 8521.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Video recording or reproducing apparatus, whether or not incorporating a video tuner: 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

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