N293063 N2 Ruling Active

The tariff classification of a sound reproducing device from China.

Issued January 19, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8519.81.3020

Headings: 8519

Product description

The item in question is identified as the Wonder Bible Audio Player. The Wonder Bible Audio Player is a portable, battery-operated device that contains a recording of the entire Old and New Testaments of the Bible and 10 meditation music tracks for listening by the user. It does not record, but reproduces sound which is stored on a micro SD card and features a power on/off button, forward and rewind buttons, a push button numerical keypad that allows for selecting bible chapters, and an LED display with clock. At the time of importation, this device is retail packed with a USB charging cable for charging a lithium-ion rechargeable battery. This merchandise is considered to be a set for tariff classification purposes with the essential character being imparted by the sound reproducing device.

Full text

N293063 January 19, 2018 CLA-2-85:OT:RR:NC:N2:208 CATEGORY: Classification TARIFF NO.: 8519.81.3020 Mr. Chen Liu Allstar Marketing Group, LLC 2 Skyline Drive Hawthorne, NY 10532 RE: The tariff classification of a sound reproducing device from China. Dear Ms. Liu: In your letter dated December 27, 2017 you requested a tariff classification ruling. The item in question is identified as the Wonder Bible Audio Player. The Wonder Bible Audio Player is a portable, battery-operated device that contains a recording of the entire Old and New Testaments of the Bible and 10 meditation music tracks for listening by the user. It does not record, but reproduces sound which is stored on a micro SD card and features a power on/off button, forward and rewind buttons, a push button numerical keypad that allows for selecting bible chapters, and an LED display with clock. At the time of importation, this device is retail packed with a USB charging cable for charging a lithium-ion rechargeable battery. 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 the Wonder Bible Audio Player 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 the World Wide Web at https://hts.usitc.gov/current. 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: [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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