Ms. Una Gauthier
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of an AM/FM alarm clock radio with CD player and various MP3 digital audio players/recorders from China.
Dear Ms. Gauthier:
In your letter dated January 31, 2007, you requested a tariff classification ruling.
The merchandise in question is an AM/FM alarm clock radio, item number 276316, and three personal MP3 digital audio players denoted as item numbers 348886, 310351, and 348882. Samples of all four items in their retail packages were submitted with your ruling request and will be returned to you.
Item 276316 is an AM/FM alarm clock radio that also incorporates a CD player. This item is not capable of operating without an external source of power. The CD player does not have recording capabilities but enables the user to play pre-recorded audio CDs. It contains a LED display for a digital clock, which also serves as an alarm clock. The alarm has a snooze function and the user can wake to an alarm, the radio, or a CD.
Item 348886 is a digital audio MP3 player/recorder that has 512 MB of memory with a playback capacity of eight hours, a dot matrix LCD display with white backlight, a USB 2.0 interface and a headphone jack. Item 310351 is a MP3 digital audio player/recorder that has 128 MB of memory with a playback capacity of two hours, a dot matrix LCD display with color backlight, a voice recording, and a USB 2.0 interface. Item 348882 is a digital audio MP3 player/recorder that features 256 MB of memory with a playback capacity of four hours, a dot matrix LCD display with white backlight, a direct recording feature, a USB 2.0 interface, and a headphone jack. All three of these MP3 digital audio players enable the user to download audio files from another source to the MP3 players’ internal memory for replay.
At the time of importation, the MP3 players with their accessories are put up in a manner, suitable for sale directly to the users without repacking. It is the opinion of this office that the MP3 player/recorder imparts the essential character of these sets. It is the dominant item by use and function and the reason for purchasing these sets.
The applicable subheading for the AM/FM alarm clock radio with CD Player will be 8527.91.6040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Reception apparatus for radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock: Other: Combined with sound recording or reproducing apparatus: Other: Other: Incorporating optical disc (including compact disc) players or recorders. The rate of duty will be Free.
The applicable subheading for the digital audio MP3 players will be 8519.81.4050, 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 646-733-3014.
Robert B. Swierupski