H335210

H335210 October 14, 2025 OT:RR:CTF:EMAIN H335210 PF CATEGORY: Classification TARIFF NO.: 8519.81.41 Center Director Electronics Center of Excellence and Expertise U.S. Customs and Border Protection 301 E. Ocean Blvd. Long Beach, CA 90802 Attn: Claudia Hernandez, Senior Import Specialist; Brian S. Jansen, Import Specialist Re: Application for Further Review of Protest No. 4601-23-135690; Tariff classification of the “VOX Reader” Dear Center Director: The following is our decision regarding the Application for Further Review (AFR) of Protest No. 4601-23-135690, filed by counsel on behalf of Library Ideas LLC (Protestant). The Protest and AFR concern the tariff classification of a “VOX Reader” under the Harmonized Tariff Schedule of the United States (HTSUS). No sample was provided. This decision also considers supplemental information received via email on June 25, 2025 and information presented during a meeting held on September 25, 2025. The subject merchandise was entered on October 11, 2022, and U.S. Customs and Border Protection (CBP) liquidated the entry on August 11, 2023, classifying the merchandise under subheading 8519.81.30, HTSUS, which provides for “Sound recording or reproducing apparatus: Other apparatus: Using magnetic, optical, or semiconductor media: Sound reproducing only: Other.” As a product of China, the subject merchandise was also classified under heading 9903.88.03, HTSUS. There is no dispute that the subject merchandise is classified in subheading 8519.81, HTSUS. However, Protestant argues that the subject merchandise is properly classified in subheading 8519.81.41, HTSUS, which provides for “Sound recording or reproducing apparatus: Other apparatus: Using magnetic, optical, or semiconductor media: Other.” FACTS The VOX Reader is a device that is used with Protestant’s “VOX Books,” which the Protestant describes as audio books that reside within print books to create a read-along experience. The Protestant maintains that the “[t]he VOX Reader is imported into the U.S. without a recording on it or with a recording that was added solely to test the unit.” After importation into the United States, the Protestant uploads content for a specific audiobook to the VOX Reader. This is accomplished via a computer outfitted with standard replication software, and a USB connection to the VOX Reader. The Protestant then permanently attaches the VOX Reader to the print book, with the resulting VOX Book ready for sale and distribution to customers. The Protestant maintains that “[a]recording is added post- import to the VOX Reader 100% of the time.” Once the recording is added, the recording on the VOX Reader cannot be changed and a consumer can only play the recording that was added. In other words, the VOX Reader can only reproduce the sound that was recorded on it after importation. ISSUE: Is the VOX reader classifiable in subheading 8519.81.30, HTSUS, as an apparatus that only reproduces sound, or in subheading 8519.81.41, as other sound recording or reproducing apparatus? LAW AND ANALYSIS: Initially, we note that the matters protested are protestable under 19 U.S.C. §1514(a)(2) as decisions on classification. The protest was timely filed, within 180 days of liquidation of the entries at issue. (Miscellaneous Trade and Technical Corrections Act of 2004, Pub.L. 108-429, § 2103(2)(B)(ii), (iii) (codified as amended at 19 U.S.C. § 1514(c)(3) (2006)). Further Review of Protest No. 4601-23-135690 is properly accorded to protestant pursuant to 19 C.F.R. § 174.24(a) because the decision against which the protest was filed is alleged to be inconsistent with a ruling of the Commissioner of CBP or his designee, or with a decision made by CBP with respect to the same or substantially similar merchandise. Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. If the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. Under GRI 6, the classification of goods in the subheadings of a heading is determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to GRIs 1 through 5. GRI 6 provides that the classification of goods in the subheadings of a heading is determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to GRIs 1 through 5. 2 The 2022 HTSUS provisions under consideration are as follows: 8519 Sound recording or reproducing apparatus: Other apparatus: 8519.81 Using magnetic, optical or semiconductor media: Sound reproducing only: 8519.81.30 Other: 8519.81.41 Other: In addition, in interpreting the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989). The EN to heading 85.19 provides, in pertinent part, the following: This heading covers apparatus for recording sound, apparatus for reproducing sound and apparatus that is capable of both recording and reproducing sound. Generally, sound is recorded onto or reproduced from an internal storage device or media (e.g., magnetic tape, optical media, semiconductor media or other media of heading 85.23). Sound recording apparatus modify a recording medium so that sound reproducing apparatus can subsequently reproduce the original sound-wave (speech, music, etc.). This includes recording based on the receipt of a sound-wave or by other methods, e.g., by recording data sound files, downloaded from an Internet page or a compact disc by an automatic data processing machine, onto the internal memory (e.g., flash memory) of a digital audio device (e.g., MP3 player). Devices which record sound as digital code generally are not capable of reproducing sound unless they incorporate a means for converting the recording from digital code to an analogue signal. *** (IV) OTHER APPARATUS USING MAGNETIC, OPTICAL OR SEMICONDUCTOR MEDIA The apparatus of this group may be portable. They may also be equipped with, or designed to be attached to acoustic devices (loudspeakers, earphones, headphones) and an amplifier. *** 3 (C) Apparatus using semiconductor media This group includes apparatus which use semiconductor (e.g., solid-state non- volatile) media. Sound is recording as digital code converted from amplified currents of variable intensity (analogue signal) on the recording medium. Sound is reproduced by reading such medium. The semiconductor media may be permanently installed in the apparatus or may be in the form of removable solid- state non-volatile storage media. Examples include flash memory audio players (e.g., certain MP3 players) which are portable battery operated apparatus consisting essentially of a housing incorporating a flash memory (internal or removable), a microprocessor, an electric system including an audio-frequency amplifier, an LCD screen and control buttons. The microprocessor is programmed to use MP3 or similar file formats. The apparatus can be connected to an automatic data processing machine for downloading MP3 or similar files. Protestant contends that the VOX Reader is classifiable in subheading 8519.81.41, HTSUS, because the VOX Reader, is capable of both recording and reproducing sound. According to EN 85.19, the heading covers apparatus for recording sound, apparatus for reproducing sound and apparatus that is capable of both recording and reproducing sound. Generally, sound is recorded onto or reproduced from an internal storage device or media such as magnetic

Initially, we note that the matters protested are protestable under 19 U.S.C. §1514(a)(2) as decisions on classification. The protest was timely filed, within 180 days of liquidation of the entries at issue. (Miscellaneous Trade and Technical Corrections Act of 2004, Pub.L. 108-429, § 2103(2)(B)(ii), (iii) (codified as amended at 19 U.S.C. § 1514(c)(3) (2006)). Further Review of Protest No. 4601-23-135690 is properly accorded to protestant pursuant to 19 C.F.R. § 174.24(a) because the decision against which the protest was filed is alleged to be inconsistent with a ruling of the Commissioner of CBP or his designee, or with a decision made by CBP with respect to the same or substantially similar merchandise. Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. If the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. Under GRI 6, the classification of goods in the subheadings of a heading is determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to GRIs 1 through 5. GRI 6 provides that the classification of goods in the subheadings of a heading is determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to GRIs 1 through 5. 2 

 The 2022 HTSUS provisions under consideration are as follows: 8519 Sound recording or reproducing apparatus: Other apparatus: 8519.81 Using magnetic, optical or semiconductor media: Sound reproducing only: 8519.81.30 Other: 8519.81.41 Other: In addition, in interpreting the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs