OT:RR:CTF:EMAIN H335210 PF
Center Director
Electronics Center of Excellence and Expertise
U.S. Customs and Border Protection
301 E. Ocean Blvd.
Long Beach, CA 90802
Attn: Claudia Hernandez, Senior Import Specialist; Brian S. Jansen, Import Specialist
Re: Application for Further Review of Protest No. 4601-23-135690; Tariff classification of
the “VOX Reader”
Dear Center Director:
The following is our decision regarding the Application for Further Review (AFR) of
Protest No. 4601-23-135690, filed by counsel on behalf of Library Ideas LLC (Protestant). The
Protest and AFR concern the tariff classification of a “VOX Reader” under the Harmonized
Tariff Schedule of the United States (HTSUS). No sample was provided. This decision also
considers supplemental information received via email on June 25, 2025 and information
presented during a meeting held on September 25, 2025.
The subject merchandise was entered on October 11, 2022, and U.S. Customs and Border
Protection (CBP) liquidated the entry on August 11, 2023, classifying the merchandise under
subheading 8519.81.30, HTSUS, which provides for “Sound recording or reproducing apparatus:
Other apparatus: Using magnetic, optical, or semiconductor media: Sound reproducing only:
Other.” As a product of China, the subject merchandise was also classified under heading
9903.88.03, HTSUS.
There is no dispute that the subject merchandise is classified in subheading 8519.81,
HTSUS. However, Protestant argues that the subject merchandise is properly classified in
subheading 8519.81.41, HTSUS, which provides for “Sound recording or reproducing apparatus:
Other apparatus: Using magnetic, optical, or semiconductor media: Other.”
FACTS
The VOX Reader is a device that is used with Protestant’s “VOX Books,” which the
Protestant describes as audio books that reside within print books to create a read-along
experience. The Protestant maintains that the “[t]he VOX Reader is imported into the U.S.
without a recording on it or with a recording that was added solely to test the unit.”
After importation into the United States, the Protestant uploads content for a specific
audiobook to the VOX Reader. This is accomplished via a computer outfitted with standard
replication software, and a USB connection to the VOX Reader. The Protestant then
permanently attaches the VOX Reader to the print book, with the resulting VOX Book ready for
sale and distribution to customers. The Protestant maintains that “[a]recording is added post-
import to the VOX Reader 100% of the time.” Once the recording is added, the recording on the
VOX Reader cannot be changed and a consumer can only play the recording that was added. In
other words, the VOX Reader can only reproduce the sound that was recorded on it after
importation.
ISSUE:
Is the VOX reader classifiable in subheading 8519.81.30, HTSUS, as an apparatus that
only reproduces sound, or in subheading 8519.81.41, as other sound recording or reproducing
apparatus?
LAW AND ANALYSIS:
Initially, we note that the matters protested are protestable under 19 U.S.C. §1514(a)(2)
as decisions on classification. The protest was timely filed, within 180 days of liquidation of the
entries at issue. (Miscellaneous Trade and Technical Corrections Act of 2004, Pub.L. 108-429, §
2103(2)(B)(ii), (iii) (codified as amended at 19 U.S.C. § 1514(c)(3) (2006)). Further Review of
Protest No. 4601-23-135690 is properly accorded to protestant pursuant to 19 C.F.R. § 174.24(a)
because the decision against which the protest was filed is alleged to be inconsistent with a ruling
of the Commissioner of CBP or his designee, or with a decision made by CBP with respect to the
same or substantially similar merchandise.
Classification under the HTSUS is determined in accordance with the General Rules of
Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined
according to the terms of the headings of the tariff schedule and any relative section or chapter
notes. If the goods cannot be classified solely based on GRI 1, and if the headings and legal notes
do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. Under
GRI 6, the classification of goods in the subheadings of a heading is determined according to the
terms of those subheadings and any related subheading notes and, mutatis mutandis, to GRIs 1
through 5.
GRI 6 provides that the classification of goods in the subheadings of a heading is
determined according to the terms of those subheadings and any related subheading notes and,
mutatis mutandis, to GRIs 1 through 5.
2
The 2022 HTSUS provisions under consideration are as follows:
8519 Sound recording or reproducing apparatus:
Other apparatus:
8519.81 Using magnetic, optical or semiconductor media:
Sound reproducing only:
8519.81.30 Other:
8519.81.41 Other:
In addition, in interpreting the HTSUS, the Explanatory Notes (ENs) of the Harmonized
Commodity Description and Coding System may be utilized. The ENs, although not dispositive
or legally binding, provide a commentary on the scope of each heading, and are generally
indicative of the proper interpretation of the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127
(August 23, 1989).
The EN to heading 85.19 provides, in pertinent part, the following:
This heading covers apparatus for recording sound, apparatus for reproducing
sound and apparatus that is capable of both recording and reproducing sound.
Generally, sound is recorded onto or reproduced from an internal storage device
or media (e.g., magnetic tape, optical media, semiconductor media or other media
of heading 85.23).
Sound recording apparatus modify a recording medium so that sound reproducing
apparatus can subsequently reproduce the original sound-wave (speech, music,
etc.). This includes recording based on the receipt of a sound-wave or by other
methods, e.g., by recording data sound files, downloaded from an Internet page or
a compact disc by an automatic data processing machine, onto the internal
memory (e.g., flash memory) of a digital audio device (e.g., MP3 player). Devices
which record sound as digital code generally are not capable of reproducing sound
unless they incorporate a means for converting the recording from digital code to
an analogue signal.
***
(IV) OTHER APPARATUS USING MAGNETIC, OPTICAL OR
SEMICONDUCTOR MEDIA
The apparatus of this group may be portable. They may also be equipped with, or
designed to be attached to acoustic devices (loudspeakers, earphones,
headphones) and an amplifier.
***
3
(C) Apparatus using semiconductor media
This group includes apparatus which use semiconductor (e.g., solid-state non-
volatile) media. Sound is recording as digital code converted from amplified
currents of variable intensity (analogue signal) on the recording medium. Sound is
reproduced by reading such medium. The semiconductor media may be
permanently installed in the apparatus or may be in the form of removable solid-
state non-volatile storage media. Examples include flash memory audio players
(e.g., certain MP3 players) which are portable battery operated apparatus
consisting essentially of a housing incorporating a flash memory (internal or
removable), a microprocessor, an electric system including an audio-frequency
amplifier, an LCD screen and control buttons. The microprocessor is programmed
to use MP3 or similar file formats. The apparatus can be connected to an
automatic data processing machine for downloading MP3 or similar files.
Protestant contends that the VOX Reader is classifiable in subheading 8519.81.41,
HTSUS, because the VOX Reader, is capable of both recording and reproducing sound.
According to EN 85.19, the heading covers apparatus for recording sound, apparatus for
reproducing sound and apparatus that is capable of both recording and reproducing sound.
Generally, sound is recorded onto or reproduced from an internal storage device or media such as
magnetic tape, optical media, semiconductor media or other media, which likely would be
independently classified under heading 85.23.
Based on the information provided by Protestant, in its imported condition, the “[t]he
VOX Reader is imported into the U.S. without a recording on it or with a recording that was
added solely to test the unit.” Moreover, after importation into the United States, the Protestant
substantiated that it records an audiobook onto VOX Reader, which is then permanently attached
to the print book corresponding with the audiobook content. That the protestant records an
audiobook onto the VOX Reader after importation demonstrates that in its condition as imported,
the VOX Reader is capable of both recording and reproducing sound. Therefore, the VOX
Reader is properly classified in subheading 8519.81.41 HTSUS, which provides for “Sound
recording or reproducing apparatus: Other apparatus: Other magnetic, optical or semiconductor
media: Other.”
The classification of the VOX Reader under subheading 8519.81.41, HTSUS, is
supported by previous rulings issued by CBP. Specifically, in New York Ruling Letter (NY)
N038999 (October 17, 2008), CBP classified a similar device in the predecessor provision to
subheading 8519.81.41, HTSUS. See also NY N326197 (June 14, 2022) (hand-held, motion-
controlled music maker, which records sound onto and reproduces sound from flash memory);
NY N334310 (August 17, 2023) (battery-operated, interactive device that records and plays back
sound); NY N060237 (May 20, 2009) (portable, battery-operated device that records and plays
back sound). Similar to the VOX Reader, the device at issue in NY N038999 was described as a
battery-operated, sound recording/reproducing apparatus that is manufactured in China and then
imported into the United States, where it is pre-loaded with audio or musical content for playing.
4
HOLDING:
By application of GRIs 1 and 6, the VOX Reader is classified in heading 8519, HTSUS,
specifically in subheading 8519.81.41, HTSUS, which provides for “Sound recording or
reproducing apparatus: Other apparatus: Using magnetic, optical, or semiconductor media:
Other.” The general, column one rate of duty for merchandise of this subheading is Free.
This ruling does not address the applicability of any additional duties that may apply to
the goods discussed herein. Likewise, 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 at www.usitc.gov.
You are instructed to ALLOW the Protest.
You are instructed to notify the protestant of this decision no later than 60 days from the
date of this decision. Any reliquidation of the entry or entries in accordance with the decision
must be accomplished prior to this notification. Sixty days from the date of the decision, the
Office of Trade, Regulations and Rulings will make the decision available to CBP personnel, and
to the public on the Customs Rulings Online Search System (“CROSS”) at
https://rulings.cbp.gov/, which can be found on the CBP website at https://www.cbp.gov and
other methods of public distribution.
Sincerely,
for Yuliya A. Gulis, Director
Commercial and Trade Facilitation Division
5