CLA-2-85:OT:RR:NC:N2:208
Mr. Kamran Valanejad
PHONOCUT
Praterstrasse 70
Vienna, 1020
Austria
RE: The tariff classification of a vinyl record recorder from Austria
Dear Mr. Valanejad:
In your letter dated June 9, 2020, you requested a tariff classification ruling.
The merchandise under consideration is the “PHONOCUT,” which is a vinyl recorder that records audio onto vinyl records from any analog audio source, such as the output of a smartphone. Once an audio source is plugged into the “PHONOCUT,” the user pushes a button and sound is recorded onto a vinyl record. This device has a cutting head that contains transducers that vibrate the diamond stylus, which cuts the appropriate grooves into the disc. The finished vinyl records are playable on any standard phonograph record player; however, the “PHONOCUT” itself cannot reproduce sound.
The applicable subheading for the “PHONOCUT” will be 8519.89.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sound recording or reproducing apparatus: Other apparatus: 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