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NY N021776




January 23, 2008

CLA-2-85:OT:RR:E:NC:N1:108

CATEGORY: CLASSIFICATION

TARIFF NO.: 8519.81.4050

Mr. Dennis Heck
Yamaha Corporation of America
6600 Orangethorpe Ave.
Buena Park, CA 90620

RE: The tariff classification of a digital recorder/player from China.

Dear Mr. Heck:

In your letter dated January 10, 2008, you requested a tariff classification ruling.

The merchandise in question is a digital recorder/player device, which is referred to as the “Pocketrak 2G.” The Pocketrak 2G can record and playback music and data, transfer music and data files to and from a computer, and charge the battery with its built-in USB connector. Moreover, this portable recorder contains 3 gigabytes of built-in semiconductor memory, a built-in speaker, and a microphone in noting that it can record up to 3 hours using the microphone or the built-in line input. The principle function of this 1.7 ounce multifunction machine is to record band rehearsals, music lessons, conferences, and meetings for later review.

In its condition as imported, the Pocketrak 2G will be packaged for retail sale with the following: a USB connection cable, earphones, a DVD-ROM, an owner’s manual, a rechargeable battery, and a leather case with holes for a tripod. This combination would be considered a set for tariff classification purposes with the Pocketrak 2G imparting the essential character.

In your letter, you suggest classification under subheading 8519.81.3020, Harmonized Tariff Schedule of the United States (HTSUS) or under subheading 8471.90.0000, HTSUS. However, subheading 8519.81.3020, HTSUS, is for “sound reproducing only” apparatus; since this item can also record sound, it is precluded from being classified under subheading 8519.81.3020, HTSUS. Furthermore, this device is recording music and data as its principal function; thus, it is not classified as an automatic data processing (ADP) unit under heading 8471, HTSUS, which provides for automatic data processing machines and units thereof. The applicable subheading for the Pocketrak 2G will be 8519.81.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sound recording or reproducing apparatus: Other apparatus: Using magnetic, optical or semiconductor media: 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 Lisa Cariello at 646-733-3014.

Sincerely,

Robert B. Swierupski
Director,

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