The tariff classification of a DVD player from Japan

NY C88411 June 8, 1998 CLA-2-85:RR:NC:1:108 C88411 CATEGORY: Classification TARIFF NO.: 8521.90.0000 Mr. Lee Silberzahn Sony Electronics Inc. 123 Tice Boulevard, MD : T1-3 Woodcliff Lake, New Jersey 07675 Re: The tariff classification of a DVD player from Japan Dear Mr. Silberman: In your letter dated May 20, 1998, you requested a tariff classification ruling. The item "Sony DVD player model PBDV30" is a device which plays DVD laser discs. You state that DVD discs can be operated at much quicker speeds than the CD discs, and can hold seven times more information than a CD. The DVD player is designed to be used as a portable unit to play DVD movies. To view the movie, the player must be connected to a television or monitor with a "S-Video" av cable which is packaged with the player. You further state that the player is capable of playing regular CDs, but is not capable of being used as a CD drive on a computer. The applicable subheading for the Sony DVD player model PBDV30 will be 8521.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for [v]ideo recording or reproducing apparatus, whether or not incorporating a video tuner:[o]ther. The rate of duty will be 0.7 percent ad valorem. 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 212-466-5672. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division