Sound-recording equipment may or may not incorporate a sound-reproducing (playing) device. Examples of sound recording equipment include:MP3 players,cassette recorders,telephone answering machines,dictation machines If an MP3 player has a built-in radio but no video capability then it's classified under subheading code 8527 13 99 00.MP3 players with video recording or playing capability - for example a built-in MP4 player - are classified under subheading code 8521 90 00 90 whether they include a radio or not.
MP3 players:MP3 players without a built-in radio - and with no video recording or playing capability - are classified under subheading code 8519 81 95 90. MP3 players with a built-in still image camera are classified under this subheading code too as long as they don't have radio or video capability.
Cassette tape recorders - normal size:Cassette tape recorders with a built-in amplifier and one or more built-in loudspeakers - but no radio receiver - are classified according to whether or not they can operate without an external power source.
Cassette players that can operate without an external power source - perhaps using internal batteries, for example - are classified under subheading code 8519 81 55 00.Cassette players that can't operate without an external power source are classified under subheading code 8519 81 61 00. These could include cassette players designed for use in vehicles - the vehicle's battery is treated as an external power source.
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