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NY K88680

August 17, 2004
CLA-2-85: RR: NC: 1:108 K88680


TARIFF NO.: 8520.90.0080

Ms. Linda D. Santos
200 Narragansett Park Drive
P.O. Box 200
Pawtucket, RI 02862-0200

RE: The tariff classification of digital music recorder from China.

Dear Ms. Santos:

In your letter dated August 12, 2004 you requested a tariff classification ruling.

The item in question (sample provided), is denoted as the Play-It -Now digital voice recorder. The device allows the user to record, up to 30 minutes, music from a variety of sources such as a CD player, computer, digital music player, etc. It comes equipped with the appropriate headphone jack for ease of connection to the various music source devices. The device has a 1 ½” LCD screen for display of the play list of songs. The device also allows the user to play six games of amusement while listening to the music.

The applicable subheading for the Play-It-Now digital music recorder will be 8520.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device: Other 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 646-733-3014.


Robert B. Swierupski

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