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HQ 950243

October 18, 1991

CLA-2 CO:R:C:M 950243 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8521.90.00

Mr. Sal Della Ventura
Sony Corporation of America
Sony Drive
Park Ridge, NJ 07656

RE: Data Discman Player

Dear Mr. Della Ventura:

This is in response to your letter of July 19, 1991, concerning the classification of the Data Discman Player under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The Data Discman Player (model DDIEX) is a compact portable electronic information retrieval player having an LCD screen with 51,200 pixels. It can research and retrieve data from an 8cm CD- ROM optical disk (electronic book) that can store approximately 80,000 pages of text or 32,000 graphic images. The player incorporates seven search functions to speed retrieval. It features a video output to allow for group viewing on a television or projection screen. The player also has audio capability that can play standard 8cm audio single CD's and it is equipped with an audio headphone jack and a volume control. The player will be imported as a set with a rechargeable battery pack, an AC adapter, a battery case, and a video cable. Software (electronic book) will not be imported with the player.

ISSUE:

What is the proper classification of the Data Discman Player under the HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.

In understanding the HTSUSA, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes, although not dispositive, are to be used to determine the proper interpretation of the HTSUSA. 54 Fed. Reg. 35127, 35128 (August 23, 1989). Explanatory Note 85.21(B) (p. 1370) provides that:

[t]hese apparatus are designed only to reproduce images and sound directly on a television receiver. The media to be used in these instruments are prerecorded mechanically, magnetically or optically on special recording equipment. The following are examples of such apparatus:

(1) Apparatus using videodiscs in which the image and sound data are stored on the disc by various methods and picked up by a laser optical reading system, capacitive sensor, pressure sensor or magnetic head.

(2) Apparatus that decodes and converts into a video signal image data recorded on a light sensitive film (the sound being recorded by a magnetic process on the same film).

The main purpose of the subject merchandise is information retrieval. Images and data are stored on CD-ROM discs and are picked up by an optical reading system. The data is reproduced onto the LCD screen or on a larger television or projection screen. Because of the stated characteristics of the Data Discman Player, it is classifiable under subheading 8521.90.00, HTSUSA, which provides for: "[v]ideo recording or reproducing apparatus: [o]ther."

Since the player will be imported as a set, GRI 3(b) must be applied. It provides that:

[m]ixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

You indicated that the player will be imported with a rechargeable battery pack, an AC adapter, a battery case, and a video cable. Obviously, the player comprises the essential character of the set.

HOLDING:

The Data Discman Player is classifiable under subheading 8521.90.00, HTSUSA, which provides for: "[v]ideo recording or reproducing apparatus: [o]ther." The general, column one rate of duty is 3.7 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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