N027727 N0 Ruling Active

The tariff classification of a sound-reproducing device from China.

Issued May 20, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8519.81.3020

Headings: 8519

Product description

The subject merchandise, based on the submitted information, is a sound-reproducing device, which is referred to as the “Talking Bible,” item number A017HA00692. This portable, battery-operated device, which incorporates an NAND flash memory as well as a 512MB built-in memory, does not record but reproduces sound only. It has all the necessary buttons to play, pause and stop; to fast forward and backward; and to increase and decrease the volume. It also has a built-in earphone jack and a green/red LED indicator. At the time of importation, this device is retail packed with a stereo earphone and a user’s manual; moreover, this merchandise is considered to be a set for tariff classification purposes with the essential character being imparted by the sound-reproducing device.

CBP rationale

The applicable subheading for this sound-reproducing device will be 8519.81.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Sound recording or reproducing apparatus: Other apparatus: Using magnetic, optical or semiconductor media: Sound reproducing only: Other: Other.

Full text

N027727 May 20, 2008 CLA-2-85:OT:RR:E:NC:1:108 CATEGORY: Classification TARIFF NO.: 8519.81.3020 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a sound-reproducing device from China. Dear Mr. Crago: In your letter dated May 6, 2008, you requested a tariff classification ruling. The subject merchandise, based on the submitted information, is a sound-reproducing device, which is referred to as the “Talking Bible,” item number A017HA00692. This portable, battery-operated device, which incorporates an NAND flash memory as well as a 512MB built-in memory, does not record but reproduces sound only. It has all the necessary buttons to play, pause and stop; to fast forward and backward; and to increase and decrease the volume. It also has a built-in earphone jack and a green/red LED indicator. At the time of importation, this device is retail packed with a stereo earphone and a user’s manual; moreover, this merchandise is considered to be a set for tariff classification purposes with the essential character being imparted by the sound-reproducing device. The applicable subheading for this sound-reproducing device will be 8519.81.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Sound recording or reproducing apparatus: Other apparatus: Using magnetic, optical or semiconductor media: Sound reproducing only: Other: Other.” The rate of duty will be Free. 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

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