N165412 N1 Ruling Active

The tariff classification of an MP3 audio/video player from China

Issued May 24, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8521.90.0000

Headings: 8521

Product description

The merchandise subject to this ruling request is referred to as the “4GB MP3 Plus Video Player With 1.5 Inch TFT Color Touch Screen Display”, item number 850997. This MP3 audio/video player can reproduce and record music, videos, and photos, which are activated through the touch screen. At the time of importation, this MP3 audio/video player will be packaged for retail sale with the following: high quality stereo earbuds, a USB Cable, a video software converter disc, and a wristband. This combination would be considered a set for tariff classification purposes, with the MP3 audio/video player imparting the essential character.

CBP rationale

The applicable subheading for the MP3 audio/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.

Full text

N165412 May 24, 2011 CLA-2-85:OT:RR:NC:N1:108 CATEGORY: Classification TARIFF NO.: 8521.90.0000 Mr. Aaron Cullen Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of an MP3 audio/video player from China Dear Mr. Cullen: In your letter dated May 5, 2011, on behalf of CVS/Pharmacy, you requested a tariff classification ruling. The sample provided is being returned as requested. The merchandise subject to this ruling request is referred to as the “4GB MP3 Plus Video Player With 1.5 Inch TFT Color Touch Screen Display”, item number 850997. This MP3 audio/video player can reproduce and record music, videos, and photos, which are activated through the touch screen. At the time of importation, this MP3 audio/video player will be packaged for retail sale with the following: high quality stereo earbuds, a USB Cable, a video software converter disc, and a wristband. This combination would be considered a set for tariff classification purposes, with the MP3 audio/video player imparting the essential character. The applicable subheading for the MP3 audio/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

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