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NY J82839




April 3, 2003

CLA-2-85:RR:NC:108:J82839

CATEGORY: CLASSIFICATION

TARIFF NO.: 8520.90.0080

Mr. Kent Sunakoda
Import Manager
James J. Boyle & Co.
Ocean Import & Export
2525 Corporate Place #100
Monterey Park, CA 91754

RE: The classification of a digital tune audio player from the United Kingdom.

Dear Mr. Sunkoda:

In your letter dated March 26, 2003 you requested, on behalf of your client Onkyo U.S.A., a tariff classification ruling.

The literature you have submitted states that the Net-Tune Audio Server (model NAS-2.3) is a device, which allows for the downloading storage, and playback of digitally recorded music. The devise has an 80-megabyte hard drive for the storage music MP3 or PCM format. Once music is on the hard drive it can be sorted and selected by artist, album, and music genre. The device also has a CD player from which CDs can be played and downloaded to the hard drive for later use. The devise has an Ethernet port so that it may be connected to a computer for the downloading of MP3 files. Lastly, the devise has an internal modem, that when coupled with XiVa software, allows the user to connect to the Internet to view biographies of artists, purchase CDs, concert tickets, etc.

The applicable subheading for the Net-Tune Audio Server (model NAS-2.3) will be 8520.90.0080 Harmonized Tariff Schedule of the United States (HTS), 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.

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.

Sincerely,

Robert B. Swierupski
Director,

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