No. The heading explicitly covers apparatus 'not incorporating a sound recording device.' A device with a built-in recording function is excluded from 8519 and should be classified under the appropriate heading for combined recording and reproducing apparatus. The recording capability, even if secondary, is the disqualifying feature.

Streaming players that receive and reproduce audio or video via a network connection are generally classified under the television reception or set-top-box headings rather than 8519, because their principal function involves reception of a broadcast or network signal. 8519 is best reserved for apparatus that reproduces from a physical or local medium. A binding ruling from CBP is advisable for devices that combine streaming with local playback.