CLA-2-85: RR: NC: 1: 108
Mr. Winston Symonds
Sony Electronics, Inc.
16530 Via Esprillo
San Diego, CA 92127
RE: The tariff classification of a Wireless Digital Audio Music Player from Japan.
Dear Mr. Winston:
In your letter dated February 22, 2007, you requested a tariff classification ruling.
The item in question is a wireless digital audio music player denoted as the “Apollon” model VGH-WA100. It is a stand alone networking device that weighs about 6 pounds with dimensions of 14.96 inches in width, 5.45 inches in height, and 4.65 inches in depth. This device plays internet radio broadcast or music files previously recorded in its internal memory. The VGH-WA100 is designed to download music files in MP3, ATRAC3plus, LPCM, WAV, and WMA formats. It can be connected to the Ethernet via wire or through a wireless radio frequency connection (WiFi).
Model VGH-WA100 has an internal NAND flash memory in which the user can download/record music and play it, without the device being connected to a network. When this device is used in a designated area where there is a wireless local area network available, it can stream playback server music and web radio.
In its condition as imported, the product is packaged for retail sale with the following accessories: a 16V AC power adapter, a USB cable, an application CD-Rom, a USB Dongle, a remote control, and a user guide. This combination would be considered a set for tariff classification purposes with the wireless digital audio music player imparting the essential character.
In your original letter, you express the opinion that model VGH-WA100 is properly classified under the subheading covering other, other, other, sound recording or reproducing apparatus (8519.30.0000). As per our correspondence, this media player/recorder uses semiconductor media, NAND flash memory, to record and play files. Therefore, this office believes that this music player should be classified in the provision for other sound recording or reproducing apparatus using semiconductor media (8519.81.4050).
The applicable subheading for the “Apollon” model VGH-WA100 will be 8519.81.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sound recording or reproducing apparatus: Other apparatus: Using magnetic, optical or semiconductor media: 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