K87892 K8 Ruling Active

The tariff classification of a network music player from Taiwan.

Issued July 27, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8520.90.0080

Headings: 8520

Product description

The item in question is denoted as the Soundbridge Network Music Player. It is a self-standing networking device that can either be connected to the Ethernet by wire or through a wireless radio frequency connection (WiFi). Once connected by either method it is designed to download music files from a PC. It is designed to playback music files selected by the listener. It can support MP3; WAV and AIFF music formats for playback.

CBP rationale

The applicable subheading for the Soundbridge Network Music Player will be 8520.90.0080, 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 … Other.

Full text

NY K87892 July 27, 2004 CLA-2-85: RR: NC: 1:108 K87892 CATEGORY: Classification TARIFF NO.: 8520.90.0080 Mr. Bill Brady Oregon International AirFreight Co. d.b.a. OIA Global Logistics 17230 NE Sacramento St. Portland, OR 97230 RE: The tariff classification of a network music player from Taiwan. Dear Mr. Brady: In your letter dated July 19, 2004, on behalf of your client Roku LLC, you requested a tariff classification ruling. The item in question is denoted as the Soundbridge Network Music Player. It is a self-standing networking device that can either be connected to the Ethernet by wire or through a wireless radio frequency connection (WiFi). Once connected by either method it is designed to download music files from a PC. It is designed to playback music files selected by the listener. It can support MP3; WAV and AIFF music formats for playback. The applicable subheading for the Soundbridge Network Music Player will be 8520.90.0080, 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 … 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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