A 2 GB MP3 PLAYER. THIS IS A PORTABLE DEVICE WHICH PLAYS AND STORES MUSIC IN MP3 FORMAT. IT CONTAINS A FLASH DRIVE WHICH CAN STORE HUNDREDS OF SONGS. DOES NOT HAVE A FM TUNER OR LCD SCREEN .IT IS SUPPLIED WITH EARPHONES, A USB CABLE AND QUICK START GUIDE. REQUIRES ACCESS TO A PC WITH USB PORT TO UPLOAD MUSIC. PACKAGED IN A PLASTIC BOX

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 8519 SOUND RECORDING OR SOUND REPRODUCING APPARATUS. GIR 3B HAS BEEN USED TO CLASSIFY THIS SET AS EACH ITEM IS CLASSIFIABLE UNDER SEPARATE HEADINGS BUT THEY ARE PUT TOGETHER TO CARRY OUT A SPECIFIC ACTIVITY, IE PLAY/LISTEN TO MUSIC. THE SET HAS BEEN CLASSIFIED TO THE 2GB MP3 PLAYER AS THIS GIVES THE ESSENTIAL CHARACTER. GIR 5B HAS BEEN USED AS THE GOODS ARE PACKAGED IN NORMAL PACKING FOR TRANSPORT (PLASTIC BOX) GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 851981OTHER APPARATUS CN CODE 85168195 USING MAGNETIC, OPTICAL OR SEMICONDUCTOR MEDIA, OTHER TARIC CODE 8519819590 OTHER THAN ELSEWHERE SPECIFIED IN THIS CHAPTER ALSO CLASSIFIED IN ACCORDANCE WITH HARMONISED SYSTEM EXPLANATORY NOTES (HSEN'S) NOTE 3 TO CHAPTER 8519