Since there is no tape, we have not confirmed the operation, but the power will be turned on. We do not mark merchandise values below value or mark items as "gifts" - US and International government regulations prohibit such behavior. This item is in the category "Consumer Electronics\TV, Video & Home Audio\Home Audio\Home Audio Components\Cassette Tape Decks". The seller is "viva-japan" and is located in this country: JP. This item can be shipped to United States.