K88680 K8 Ruling Active

The tariff classification of digital music recorder from China.

Issued August 17, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8520.90.0080

Headings: 8520

Product description

The device allows the user to record, up to 30 minutes, music from a variety of sources such as a CD player, computer, digital music player, etc. It comes equipped with the appropriate headphone jack for ease of connection to the various music source devices. The device has a 1 ½” LCD screen for display of the play list of songs. The device also allows the user to play six games of amusement while listening to the music.

CBP rationale

The applicable subheading for the Play-It-Now digital music recorder 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 K88680 August 17, 2004 CLA-2-85: RR: NC: 1:108 K88680 CATEGORY: Classification TARIFF NO.: 8520.90.0080 Ms. Linda D. Santos Hasbro 200 Narragansett Park Drive P.O. Box 200 Pawtucket, RI 02862-0200 RE: The tariff classification of digital music recorder from China. Dear Ms. Santos: In your letter dated August 12, 2004 you requested a tariff classification ruling. The item in question (sample provided), is denoted as the Play-It -Now digital voice recorder. The device allows the user to record, up to 30 minutes, music from a variety of sources such as a CD player, computer, digital music player, etc. It comes equipped with the appropriate headphone jack for ease of connection to the various music source devices. The device has a 1 ½” LCD screen for display of the play list of songs. The device also allows the user to play six games of amusement while listening to the music. The applicable subheading for the Play-It-Now digital music recorder 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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