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NY J88703




September 9, 2003

CLA-2-85:RR:NC:1:108 J88703

CATEGORY: CLASSIFICATION

TARIFF NO.: 8521.90.0000

Mr. Sidney N. Weiss
Attorney at Law
675 Third Avenue
New York, NY 10017

RE: The tariff classification of a DVD/DVR Digital Media Server from China.

Dear Mr. Weiss:

In your letter dated August 25, 2003, on behalf of your client Toshiba America Consumer Products, Inc., you requested a tariff classification ruling.

The item in question is the Toshiba Digital Home Media Server with TiVo basic service. It is denoted as model number SD-H400. The device is a combination of a high performance progressive scan DVD player with a TiVo digital recorder (DVR), which has the ability to stream MP3 files and JPEG photos via a home network. This device integrates a hard drive with TiVo basic service that allows the user to record television broadcasts onto the hard drive for viewing at any time as well as playing DVDs.

The applicable subheading for the Toshiba Digital Home Media Server with TiVo, model number SD-H400 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.

Sincerely,

Robert B. Swierupski
Director,

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