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The tariff classification of a Portable Tape-to-MP3 Player from China
Issued January 25, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N141336 (January 25, 2011)
Tariff classification
HTS codes: 8519.81.40
Headings: 8519
Product description
The subject merchandise is described as a Portable Tape-to-MP3 Player, item number A017HA01107. This battery operated device is a portable cassette player. In addition, as this player reproduces sound from a cassette tape, it can transfer the music being played, via a USB cable, to a PC. Once the music is transferred to a PC, the included software enables the PC to convert the music into an MP3 file. In its condition as imported, the Portable Tape-to-MP3 Player will be packaged for retail sale with software and a USB cable. This combination would be considered a set for tariff classification purposes, with the Portable Tape-to-MP3 Player imparting the essential character. In your letter you suggest classification under 8527.12.0000, HTSUS, which provides for Reception apparatus for radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock: Radiobroadcast receivers capable of operating without an external source of power: Pocket-size radio cassette players. However, this merchandise does not contain reception apparatus for radiobroadcasting; therefore, classification in this subheading is not applicable.
CBP rationale
The applicable subheading for the Portable Tapt-to-MP3 Player will be 8519.81.40, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Sound recording or reproducing apparatus: Other apparatus: Using magnetic, optical or semiconductor media: Other.
Full text
N141336 January 25, 2011 CLA-2-85:OT:RR:NC:N1:108 CATEGORY: Classification TARIFF NO.: 8519.81.40 Mr. Troy Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a Portable Tape-to-MP3 Player from China Dear Mr. Crago-Edwards: In your letter dated January 4, 2011, you requested a tariff classification ruling. The subject merchandise is described as a Portable Tape-to-MP3 Player, item number A017HA01107. This battery operated device is a portable cassette player. In addition, as this player reproduces sound from a cassette tape, it can transfer the music being played, via a USB cable, to a PC. Once the music is transferred to a PC, the included software enables the PC to convert the music into an MP3 file. In its condition as imported, the Portable Tape-to-MP3 Player will be packaged for retail sale with software and a USB cable. This combination would be considered a set for tariff classification purposes, with the Portable Tape-to-MP3 Player imparting the essential character. In your letter you suggest classification under 8527.12.0000, HTSUS, which provides for Reception apparatus for radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock: Radiobroadcast receivers capable of operating without an external source of power: Pocket-size radio cassette players. However, this merchandise does not contain reception apparatus for radiobroadcasting; therefore, classification in this subheading is not applicable. The applicable subheading for the Portable Tapt-to-MP3 Player will be 8519.81.40, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Sound recording or reproducing apparatus: Other apparatus: Using magnetic, optical or semiconductor media: Other. 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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