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 > 2006 NY Rulings > NY M83554 - NY M83600 > NY M83579

Previous Ruling Next Ruling
NY M83579

May 18, 2006

CLA-2-85: RR: NC: 1:108 M83579


TARIFF NO.: 8520.90.0080

Ms. Yvonne M Whitley
The Millwork Trading Co., Ltd.
1359 Broadway
New York, NY 10018

RE: The tariff classification of an MP3 player from Taiwan.

Dear Ms. Whitley:

In your letter dated May 10, 2006 you requested a tariff classification ruling.

The item in question is an MP3 player marketed under the name of “U-Dog”. It is packaged for retail sale with the accessories of a USB cable, line-in cable, a fitted case, earphone and an installation CD-Rom.

The MP3 player downloads music directly form an ADP machine onto its internal memory for playback at the users discretion. It has 256MB of memory and has a playback capacity of eight hours.

Explanatory Note X to GRI 3 b provides that for the purpose of this rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which:

A. Consist of at least two different articles, which are prima facie, classifiable in different headings.

B. Consist of products put up together to meet a specific activity; and

C. Are put up in a manner suitable for sale directly to users without repackaging (e.g. in boxes or cases or on boards).

The “U-Dog” MP3 player packaged with its additional components meets the three-part criteria test. It consists of at least two different articles that are prima facie classified in different headings. They are put together for the purpose of downloading MP3 music files onto the player and they are sold at retail in their imported packaging. Therefore it is the opinion of this office that the aforementioned articles comprise a set in accordance with Explanatory Note X.

In accordance, in part, with GRI 3b goods put up in sets for retail sale, which cannot be classified by reference to GRI 3a, shall be classified as if they consisted of the material or component, which gives them their essential character.

EN VIII to GRI 3b sates that the factor, which determines essential character, will vary as between different kinds of goods. It may for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the goods. It is the opinion of this office that the MP3 player imparts the essential character to this set. It is the dominant item by use and function and the reason one would purchase the set. Classification will be accordingly.

It should be noted that since the recorded media (CD-Rom) is imported with a non-intended item then classification of such is in accordance with Section XVI, Chapter 85, General Explanatory Note (B). Therefore Legal Note 6 to Chapter 85, Harmonized tariff Schedule of the United States is satisfied.

The applicable subheading for the U-Dog MP3 player set will be 8520.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 646-733-3104.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: