The tariff classification of a MP3 music and video player from China.

N072599 September 8, 2009 CLA-2-85:OT:RR:NC:1:108 CATEGORY: Classification TARIFF NO.: 8521.90.0000 Ms. Krista B. Ruffoni Family Dollar Services, Inc. 10401 Monroe Road Matthews, NC 28105 RE: The tariff classification of a MP3 music and video player from China. Dear Ms. Ruffoni: In your letter dated August 18, 2009, you requested a tariff classification ruling. Sample is being returned as requested. The subject merchandise, based on the sample submitted, is the Slick® MP3 Music and Video Player, with a 2GB memory and a rechargeable lithium-ion battery, which measures approximately 2.5 inches by 1.5 inches with a video display diagonal of 1.75 inches. By inserting the appropriate media, such as a music CD or the video conversion software, into a personal computer, the specified media files can be downloaded, through the use of a USB connector cable, to the MP3 player, thereby reproducing the selected music or video. This device also has the capability of serving as a voice recorder as well as an E-Book. This device will be retail packed, at the time of importation, with mountable stereo speakers, stereo earphones, video converter software (also containing a complete user’s guide), a USB cable, and a quick start guide, as well as product warranty information and a free music offer. This combination will be considered a set for tariff classification purposes, with the essential character being imparted by the MP3 player. It has been determined that there is no one component that imparts the principal function of this multifunctional machine. Where it is not possible to determine the principal function, and where, as provided in Note 3 to Section XVI, the context does not otherwise require, it is necessary to apply General Interpretative Rule 3 (c). In such cases, classification shall be in the provision which occurs last in numerical order among those which equally merit consideration. The headings which equally merit consideration are heading 8519, HTSUS (the sound recording and reproducing device) and heading 8521, HTSUS (the video recording and reproducing device). Based on the above, classification of this multifunctional machine will be under heading 8521, HTSUS. The applicable subheading for the MP3 music and video player will be 8521.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Video recording or reproducing apparatus, whether or not incorporating a video tuner: 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