The tariff classification of an audio recording device from Hong Kong.

N062270 June 10, 2009 CLA-2-85:OT:RR:NC:1:108 CATEGORY: Classification TARIFF NO.: 8519.81.4050 Mr. Phil Kudla Expeditors Tradewin, LLC 11101 Metro Airport Center Drive Bldg. M2, Ste. 110 Romulus, MI 48174 RE: The tariff classification of an audio recording device from Hong Kong. Dear Mr. Kudla: In your letter dated May 12, 2009, on behalf of Control4, you requested a tariff classification ruling. The merchandise subject to this ruling is a sound recording device, which is referred to as the “Control4 Home Controller,” model number C4-HC500B-E-B. This music recording device, which incorporates a 160 GB hard drive, has the following features: multi-room audio, digital audio streaming, online music recognition, and customized playlists. It is stated that the Control4 Home Controller can digitally record approximately 2,000 compact discs (CD’s). The applicable subheading for the Control4 Home Controller 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