The tariff classification of an interactive digital audio player from Indonesia.

N019621 November 29, 2007 CLA-2-85:OT:RR:E:NC:1:108 CATEGORY: Classification TARIFF NO.: 8519.81.4050 Mr. Dennis D. Heck Yamaha Corporation of America 6600 Orangethorpe Ave. Buena Park, CA 90620 RE: The tariff classification of an interactive digital audio player from Indonesia. Dear Mr. Heck: In your letter dated November 12, 2007, you requested a tariff classification ruling. The merchandise in question is an interactive digital audio MP3 music player, which is referred to as the “BF-1 BodiBeat.” The BodiBeat is an MP3 music player that can automatically play music to match your running /jogging/walking pace or aerobic level. This composite machine measures approximately 3 inches by 1.5 inches by .8 inch and has an internal 512MB Flash ROM memory as well as an internal lithium-ion battery. Furthermore, the BodiBeat tracks the metrics of your workout, including distance, time, pace and heart rate (using the small heart-rate monitor that clips to your ear). The principle function of this composite machine is performed by the music player. In its condition as imported, the BodiBeat player will be packaged for retail sale with the following: armband, earphones, USB cable, cable clip, earphone pads, CD-ROM software for the PC, and literature. This combination would be considered a set for tariff classification purposes with the BodiBeat imparting the essential character. The applicable subheading for the interactive digital audio MP3 music player 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, National Commodity Specialist Division