R00464 R0 Ruling Active

The tariff classification of a portable media player from China.

Issued June 18, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8528.21.5501

Headings: 8528

Product description

The item in question is denoted as the MP-2000 Portable Media player. The device is a multimedia 3.5-inch diagonally measured LCD monitor with both video and audio recording and reproducing capability. It can play up to 40 hours of video, display digital still images and has an MP3 audio encoder capable of storing up to 5000 songs. It can also be connected to a TV for a larger viewing display.

CBP rationale

The applicable subheading for the MP-2000 Portable Media player will be 8528.21.5501, Harmonized Tariff Schedule of the United States (HTS), which provides for Reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors: Video monitors: Color: With a flat panel screen: Incorporating video recording or reproducing apparatus: With a display diagonal not exceeding 34.

Full text

NY R00464 June 18, 2004 CLA-2-85: RR: NC: 1:108 R00464 CATEGORY: Classification TARIFF NO.: 8528.21.5501 Ms. Mabel Lee Baltrans Logistics Inc. 19900 S. Vermont Ave. Torrance, CA 90502 RE: The tariff classification of a portable media player from China. Dear Ms. Lee: In your letter dated June 14, 2004 you requested a tariff classification ruling. The item in question is denoted as the MP-2000 Portable Media player. The device is a multimedia 3.5-inch diagonally measured LCD monitor with both video and audio recording and reproducing capability. It can play up to 40 hours of video, display digital still images and has an MP3 audio encoder capable of storing up to 5000 songs. It can also be connected to a TV for a larger viewing display. The applicable subheading for the MP-2000 Portable Media player will be 8528.21.5501, Harmonized Tariff Schedule of the United States (HTS), which provides for Reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors: Video monitors: Color: With a flat panel screen: Incorporating video recording or reproducing apparatus: With a display diagonal not exceeding 34.29cm. The rate of duty will be free. 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 Michael Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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