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NY G85139

January 4, 2001

CLA-2-85:RR:NC:1:108 G85139


TARIFF NO.: 8521.90.0000

Mr. Robert L. Clarson
World Factory Direct
642 Saw Mill River Road
Ardsley, NY 10502

RE: The tariff classification of a DVD player from China.

Dear Mr. Clarson:

In your letter dated December 6, 2000 and received in this office on January 3, 2001, you requested a tariff classification ruling.

The item in question is denoted as the Desay DVD/Mp3 Player, model number DS-8302. The item is designed to play DVD videodiscs, on either a television receiver or video monitor, for home entertainment. The item is also capable of playing Mp3 formatted music files that are already on an optical disc and or CD audio discs through a stereo system. Based upon both a physical examination of the sample and a review of the marketing information it is the opinion of this office that the essential character of this item is that of the video DVD playing capability

The applicable subheading for the Desay DVD/Mp3 Player, model DS-8302 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.

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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