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NY R01317

January 26, 2005

CLA-2-85: RR: NC: 1:108 R01317


TARIFF NO.: 8521.90.0000

Mr. Dennis Heck
6600 Orangethorpe Avenue
P.O. Box 6600
Buena Park, CA 90622-6600

RE: The tariff classification of DVD Home Theater Systems from China.

Dear Mr. Heck:

In your letter dated January 14, 2005 you requested a tariff classification ruling.

The items in question are denoted as DVD Home Theater Systems, models DVX-C300 and DVX –C700. Each is composed of a DVD player/changer with surround sound speakers. Each model is capable of playing 5 video DVDs and picture CDs for viewing directly onto a television receiver. Each provides NTSC/PAL formatted progressive picture scanning. The speakers provide a total surround sound experience.

It is the opinion of this office that each specified model conforms to Section XVI Note 4, Harmonized Tariff Schedule of the United States, as a functional unit. They are designed to provide the playing of video DVDs. Classification will be accordingly.

The applicable subheading for the specified DVD Home Theater Systems 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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