United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2005 NY Rulings > NY R01591 - NY R01651 > NY R01601

Previous Ruling Next Ruling
NY R01601

March 11, 2005

CLA-2-85: RR: NC: 1:108 R01601


TARIFF NO.: 8519.99.0045

Mr. Mark Thiel
Stanton Magnetics, Inc.
3000 SW 42nd Street
Hollywood, FL 33312

RE: The tariff classification of the Digipak system from China.

Dear Mr. Thiel:

In your letter dated March 10, 2005 you requested a tariff classification ruling.

The item in question is denoted as the Digipak system. It is composed of two CD players and an audio mixer housed in a fitted carrying case. The CD players are audio reproducing devices that cannot record. They are connected directly to the audio mixer. It allows the user to mix and coordinated sound from multiple audio CDs for audio entertainment. Together they are carried in a fitted case designed solely for their use and ease of mobility.

Section XVI Note 3 states “Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function”. This office is of the opinion that these items constitute a composite machine. Together they perform the function of sound reproduction. This office considers the CD player(s) to perform the principal function of sound reproduction.

It should be noted that this office considers the fitted carrying case to be that of GRI 5(a), HTSUS.

The applicable subheading for the Digipak system will be 8519.99.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for Turntables, record players, cassette players and other sound reproducing apparatus, not incorporating a sound recording device: Other sound reproducing apparatus: Other Optical disc (including compact disc) players. 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

Previous Ruling Next Ruling

See also: