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NY L80720

November 18, 2004

CLA-2-85: RR: NC: 1:108 L80720


TARIFF NO.: 8521.90.0000

Mr. Lee Silberzahn
123 Tice Boulevard
Woodcliff Lake, NJ 07675

RE: The tariff classification of a digital video recorder from Mexico.

Dear Mr. Silberzahn:

In your letter dated October 29, 2004 you requested a tariff classification ruling.

The item in question is denoted as a high definition digital video recorder, model DHG-HDD250. This particular device is a microprocessor based digital recorder. It has a single tuner, an internal 250GB magnetic hard disk drive, Internet access via a USB port and is designed to be connected to a Television. It also has input connections for various television/video devices such as a set top cable TV box, VCR or DVD player.

This device is designed to process digital and analog signals from either cable or terrestrial broadcasts for continuous recording on its internal hard disk drive. In actuality the recording function cannot be turned off. Television broadcast signal processing varies according to the type of signal. If analog, once tuned, it is passed to an encoder for digital conversion and then automatically to the hard drive for recording. Digital signals pass directly from the tuner to the hard drive. Recordation is automatic. One cannot view a broadcast program directly from the tuner for all programming is automatically recorded to the hard drive. Therefore the viewer is not viewing a program as broadcast but actually viewing a recorded program at all times.

It is the opinion of this office that the principal function of this device is that of video recording.

The applicable subheading for the digital video recorder 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 646-733-3014.


Robert B. Swierupski

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