The tariff classification of an internet audio/video transmitter from Japan.

N011292 June 13, 2007 CLA-2-85:RR:NC:1:108 CATEGORY: Classification TARIFF NO.: 8525.50.30 Mr. Winston Symonds Sony Electronics, Inc. 16530 Via Esprillo San Diego, CA 92127 RE: The tariff classification of an internet audio/video transmitter from Japan. Dear Mr. Symonds: In your letter dated May 2, 2007, you requested a tariff classification ruling. The merchandise under consideration is tentatively referred to as the “Callisto” model DMX-NV1. Model DMX-NV1 is an internet audio/video streamer that can only function while connected to the internet. This device transmits audio and video files from the internet to a television set. It is a stand alone networking device that weighs about 2.2 pounds with dimensions of 6.3 X 3.9 X 2.3 inches. Basically, the “Callisto” transmits and decodes information from the internet to a television set in the form of audio and video (i.e. a movie, a television program, etc). This device is not capable of recording. If a user wants to rewind the program or movie, the system allows the user to re-transmit the information again to the television set. Model DMX-NV1 does not contain a tuner. In addition, this device does not function as a modem or contain any direct access to an Internet Service Provider; therefore, it would not be considered a set top box with a communication function. In its condition as imported, the “Callisto” is packaged for retail sale with a user guide, a HDMI cable, a USB cable, a 16V AC power adapter, and a stand base. This combination would be considered a set for tariff classification purposes with the internet audio/video transmitter imparting the essential character. In your letter you suggest classification under 8521.90.0000, video reproducing apparatus. However, as per the Explanatory Notes for heading 8521, Harmonized Tariff Schedule of the United States (HTSUS), the media to be used in reproducing apparatus are prerecorded mechanically, magnetically or optically on special recording equipment. Model DMX-NV1 decodes and transmits signals from the internet to a television set; therefore, this item is correctly classified as transmission apparatus for television in subheading 8525.50.30, HTS. The applicable subheading for this apparatus model DMX-NV1, will be 8525.50.30, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders: Transmission apparatus: Television: Other. The general duty rate will be 1.8 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Lisa Cariello at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division