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April 27, 1999

CLA-2-85:RR:NC:1:108 E80913


TARIFF NO.: 8521.90.0000, 8522.90.7580

Mr. A.J. Spatarella
Kanematsu USA Inc.
114 West 47th Street-23rd Floor
New York, NY. 10036

RE: The tariff classification of a DVD player and parts thereof from Japan.

Dear Mr. Spatarella:

In your letter dated April 16, 1999 you requested a tariff classification ruling.

The items in question are a DVD Video Player and a front-end drive mechanism.

The DVD Video Player will be imported as a completely assembled unit and also as a kit, complete and ready for assembly. The DVD Video Player is a consumer electronic apparatus designed to be used in the home to play DVD video discs for viewing of movies on either a television set or video monitor.

The applicable subheading for the DVD Video Player will be 8521.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Video recording or reproducing apparatus, whether or not incorporating a video tuner: Other. The rate of duty will be Free.

The drive mechanism is denoted as the Tokaya TSD-X2 Front-End Drive Mechanism. It consists of a command and MPEG2 interfaces, for communication with the back-end system and a tray loading mechanism. These items are designed as specific parts for the DVD Player and serve to aid in front-end loading and interfacing with the rest of the unit.

The applicable subheading for the part denoted as The Tokaya TSD-X2 Front-end Drive Mechanism will be 8522.90.7580, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 to 8521: Other: Other. The rate of duty will be 2 percent ad valorem.

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 Michael Contino at 212-637-7039.


Robert B. Swierupski

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