A PORTABLE MULTIFUNCTIONAL MP3 PLAYER WITH PHOTO STORAGE AND DISPLAY CAPABILITIES AND FM TUNER. WITH A 2.5 INCH (DIAGONAL) TFT DISPLAY. HAS FLASH MEMORY OF 16 GB. SIZE IS 76.5 X 39.6 X 5.4 MM. WEIGHT 31 GRAMS. WITH A BUILT-IN RECHARGEABLE BATTERY.

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 8527 - RECEPTION APPARATUS FOR RADIO-BROADCASTING, WHETHER OR NOT COMBINED, IN THE SAME HOUSING, WITH SOUND RECORDING OR REPRODUCING APPARATUS OR A CLOCK. GIR 3B HAS BEEN USED AS THE MP3 PLAYER IS CONSIDERED TO BE THE ESSENTIAL CHARACTER. GIR 5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING. GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 852713 - RADIO-BROADCAST RECEIVERS CAPABLE OF OPERATING WITHOUT AN EXTERNAL SOURCE OF POWER; OTHER APPARATUS COMBINED WITH SOUND RECORDING OR REPRODUCING APPARATUS. CN CODE 85271399 - OTHER THAN WITH LASER READING SYSTEM AND OF THE CASSETTE-TYPE WITH AN ANALOGUE AND DIGITAL READING SYSTEM ALSO CLASSIFIED IN ACCORDANCE WITH:- HARMONISED SYSTEM EXPLANATORY NOTE (HSEN) HEADING 8527 ITEM (1). COMBINED NOMENCLATURE EXPLANATORY NOTE (CNEN) TO SUBHEADING 85271310 APPLY MUTATIS MUTANDIS.