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N102676 N1 Ruling Active

The tariff classification of a music player from Canada

Issued May 5, 2010 by U.S. Customs and Border Protection.

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N1 N102676 (May 5, 2010)

Tariff classification

HTS codes: 8519.81.4050

Headings: 8519

Product description

The merchandise under consideration is a music player. This sound reproducing device can play 2000 songs, which are stored on its hard drive. It supports up to 2 audio channels used for mood music or call waiting. In addition, this player can record by downloading music files from the Internet or by updating music files from a USB key.

CBP rationale

The applicable subheading for this music player will be 8519.81.4050, Harmonized Tariff Schedule of the United States (HTSUS), which which provides for Sound recording or reproducing apparatus: Other apparatus: Using magnetic, optical or semiconductor media: Other: Other.

Full text

N102676 May 5, 2010 CLA-2-85:OT:RR:NC:N1:108 CATEGORY: Classification TARIFF NO.: 8519.81.4050 Mr. John Mulvihill UPS Supply Chain Solutions One UPS Way Champlain, NY 12919 RE: The tariff classification of a music player from Canada Dear Mr. Mulvihill: In your letter dated April 16, 2010, on behalf Le Group Aldo, you requested a tariff classification ruling. The merchandise under consideration is a music player. This sound reproducing device can play 2000 songs, which are stored on its hard drive. It supports up to 2 audio channels used for mood music or call waiting. In addition, this player can record by downloading music files from the Internet or by updating music files from a USB key. The applicable subheading for this music player will be 8519.81.4050, Harmonized Tariff Schedule of the United States (HTSUS), which which provides for Sound recording or reproducing apparatus: Other apparatus: Using magnetic, optical or semiconductor media: 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 * at (646) 733-*. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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