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NY H80336

May 3, 2001

CLA-2-85:RR:NC:1:108 H80336


TARIFF NO.: 8521.90.0000, 8517.19.4000

Mr. Scott E. Anderson
Vialta, Inc.
48401 Fremont Boulevard
Fremont, CA 94538

RE: The tariff classification of a DVD/CD player and a Videophone from Hong Kong.

Dear Mr. Anderson:

In your letter dated April 11, 2001 you requested a tariff classification ruling.

The first item in question is a DVD/CD player, denoted as the Vialta ViDVD model VID-200. The item is a combined video DVD player and audio CD player. It enables the user to play video DVD’s directly on either a television or video monitor as well as play audio CD’s. It also has an MP3 player feature, Internet access capability and can be used as a Karaoke player.

The second item in question is the Vialta ViPhone. It is a multi-functional videophone with Internet access. It combines advanced video and speech compression technology to transmit full-motion color video and audio over standard analog telephone lines.

Based upon Section XVI Note 3 it is the opinion of this office that the principal function of the Vialta ViDVD model VID-200 is that of a DVD video player.

The applicable subheading for the Vialta ViDVD model VID-200 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 applicable subheading for the Vialta ViPhone will be 8517.19.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier-current line systems or for digital line systems; videophones; parts thereof: Other: Videophones. 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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