The tariff classification of a digital video recorder from Mexico.
Issued November 18, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8521.90.0000
Headings: 8521
Product description
The item in question is denoted as a high definition digital video recorder, model DHG-HDD250. This particular device is a microprocessor based digital recorder. It has a single tuner, an internal 250GB magnetic hard disk drive, Internet access via a USB port and is designed to be connected to a Television. It also has input connections for various television/video devices such as a set top cable TV box, VCR or DVD player. This device is designed to process digital and analog signals from either cable or terrestrial broadcasts for continuous recording on its internal hard disk drive. In actuality the recording function cannot be turned off. Television broadcast signal processing varies according to the type of signal. If analog, once tuned, it is passed to an encoder for digital conversion and then automatically to the hard drive for recording. Digital signals pass directly from the tuner to the hard drive. Recordation is automatic. One cannot view a broadcast program directly from the tuner for all programming is automatically recorded to the hard drive. Therefore the viewer is not viewing a program as broadcast but actually viewing a recorded program at all times. It is the opinion of this office that the principal function of this device is that of video recording.
CBP rationale
The applicable subheading for the digital video recorder 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 L80720 November 18, 2004 CLA-2-85: RR: NC: 1:108 L80720 CATEGORY: Classification TARIFF NO.: 8521.90.0000 Mr. Lee Silberzahn Sony 123 Tice Boulevard Woodcliff Lake, NJ 07675 RE: The tariff classification of a digital video recorder from Mexico. Dear Mr. Silberzahn: In your letter dated October 29, 2004 you requested a tariff classification ruling. The item in question is denoted as a high definition digital video recorder, model DHG-HDD250. This particular device is a microprocessor based digital recorder. It has a single tuner, an internal 250GB magnetic hard disk drive, Internet access via a USB port and is designed to be connected to a Television. It also has input connections for various television/video devices such as a set top cable TV box, VCR or DVD player. This device is designed to process digital and analog signals from either cable or terrestrial broadcasts for continuous recording on its internal hard disk drive. In actuality the recording function cannot be turned off. Television broadcast signal processing varies according to the type of signal. If analog, once tuned, it is passed to an encoder for digital conversion and then automatically to the hard drive for recording. Digital signals pass directly from the tuner to the hard drive. Recordation is automatic. One cannot view a broadcast program directly from the tuner for all programming is automatically recorded to the hard drive. Therefore the viewer is not viewing a program as broadcast but actually viewing a recorded program at all times. It is the opinion of this office that the principal function of this device is that of video recording. The applicable subheading for the digital video recorder 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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