CLA-2-85:OT:RR:NC:N:;208
Sarah High
Core Health & Fitness LLC
17800 SE Mill Plain Blvd, Unit 190 Vancouver, WA 98683
RE: The tariff classification of a media player from Taiwan or China
Dear Ms. High:
In your letter dated August 12, 2024, you requested a tariff classification ruling.
The item under consideration is referred to as the Wexer player, which is a media player marketed for use in gyms and fitness facilities, model number WEX-PLYR-001. The subject media player allows the user to schedule streamed and on-demand fitness classes and store fitness content for playback. Moreover, this media player internally records frequently used video content, by downloading the file from the Internet onto the device's internal memory, which can be reproduced onto a screen. It also streams fitness content from fitness video providers through Wexer's streaming service. As per the information provided, it cannot be used for television streaming services.
In your submission, you suggested that this merchandise should be classified in subheading 8517.69.0000, Harmonized Tariff Schedule of the United States (HTSUS), as a transmission apparatus. It is the opinion of this office, that both the video recording or reproducing functions and the video streaming/transmission function are equally important for the overall function of this device; therefore, both functions merit equal consideration in determining the principal function of this composite machine. Accordingly, the subject media player is classified by virtue of GRI 3(c), in the heading which occurs last in numerical order among those under consideration. In this instance, that is the heading applicable to the video recording or reproducing apparatus, heading 8521, HTS. Therefore, classification in subheading 8517.69.0000, HTSUS, is not applicable.
The applicable subheading for the Wexer player, model number WEX-PLYR-001, will be 8521.90.0000, HTSUS, which provides for Video recording or reproducing apparatus, whether or not incorporating a video tuner: Other. The rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8521.90.0000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, if from China, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 8521.90.0000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Lisa Cariello at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division