CLA-2 CO:R:C:M 950243 DWS
Mr. Sal Della Ventura
Sony Corporation of America
Sony Drive
Park Ridge, NJ 07656
RE: Data Discman Player
Dear Mr. Della Ventura:
This is in response to your letter of July 19, 1991,
concerning the classification of the Data Discman Player under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
The Data Discman Player (model DDIEX) is a compact portable
electronic information retrieval player having an LCD screen with
51,200 pixels. It can research and retrieve data from an 8cm CD-
ROM optical disk (electronic book) that can store approximately
80,000 pages of text or 32,000 graphic images. The player
incorporates seven search functions to speed retrieval. It
features a video output to allow for group viewing on a
television or projection screen. The player also has audio
capability that can play standard 8cm audio single CD's and it is
equipped with an audio headphone jack and a volume control. The
player will be imported as a set with a rechargeable battery
pack, an AC adapter, a battery case, and a video cable. Software
(electronic book) will not be imported with the player.
ISSUE:
What is the proper classification of the Data Discman Player
under the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
In understanding the HTSUSA, the Harmonized Commodity
Description and Coding System Explanatory Notes may be utilized.
The Explanatory Notes, although not dispositive, are to be used
to determine the proper interpretation of the HTSUSA. 54 Fed.
Reg. 35127, 35128 (August 23, 1989). Explanatory Note 85.21(B)
(p. 1370) provides that:
[t]hese apparatus are designed only to reproduce images and
sound directly on a television receiver. The media to be
used in these instruments are prerecorded mechanically,
magnetically or optically on special recording equipment.
The following are examples of such apparatus:
(1) Apparatus using videodiscs in which the image and sound
data are stored on the disc by various methods and picked up
by a laser optical reading system, capacitive sensor,
pressure sensor or magnetic head.
(2) Apparatus that decodes and converts into a video signal
image data recorded on a light sensitive film (the sound
being recorded by a magnetic process on the same film).
The main purpose of the subject merchandise is information
retrieval. Images and data are stored on CD-ROM discs and are
picked up by an optical reading system. The data is reproduced
onto the LCD screen or on a larger television or projection
screen. Because of the stated characteristics of the Data
Discman Player, it is classifiable under subheading 8521.90.00,
HTSUSA, which provides for: "[v]ideo recording or reproducing
apparatus: [o]ther."
Since the player will be imported as a set, GRI 3(b) must be
applied. It provides that:
[m]ixtures, composite goods consisting of different
materials or made up of different components, and goods put
up in sets for retail sale, which cannot be classified by
reference to 3(a), shall be classified as if they consisted
of the material or component which gives them their
essential character, insofar as this criterion is
applicable.
You indicated that the player will be imported with a
rechargeable battery pack, an AC adapter, a battery case, and a
video cable. Obviously, the player comprises the essential
character of the set.
HOLDING:
The Data Discman Player is classifiable under subheading
8521.90.00, HTSUSA, which provides for: "[v]ideo recording or
reproducing apparatus: [o]ther." The general, column one rate of
duty is 3.7 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division