AudioQuest DragonFly Cobalt USB DAC Player from Japan
Tiny USB dongle DAC/ headphone amp functioning as digital audio reproducer from computer-stored semiconductor files via USB interface. Sound-only output qualifies under HTS 8519.81.30 as other semiconductor media apparatus.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Classify as complete apparatus, not parts (8473.30), with USB as interface only
• No built-in storage? Still qualifies if designed for semiconductor source playback
• Test ESS Sabre DAC specs; audio processing excludes video IF systems (8529.90)