I recorded an instrumental cover on famous LZ song. I’d like to distribute it as digital download only in the US (I live in Russia). Publisher (Warner/Chapel) said ok on getting license through Harry Fox agency. But as contacted them a problem occurred since I’m not the US resident. Check below the reply from HFA:

HFA can only issue licenses for recordings made and distributed in the U.S., or for recordings imported into the U.S. If you are manufacturing your CDs in another country, we suggest you contact the mechanical rights society in that country: [insert correct society and email here].
If you are importing recordings into the U.S., and you have a U.S. address, you will need to obtain an Import Mechanical License. Applications are available on our website at Licensee Digital Import. If you do not live in the U.S., you cannot obtain the import license from HFA. Again, you may wish to affiliate with a U.S. distributor who can license on your behalf.

Note: You can find out the country's mechanical rights association and website at Mechanical Rights Organizations.

Does mentioned above concern only actual CDs, cassettes, etc or mp3 downloads as well? Or I’m considered in my situation as “mp3 importer”?

I have a friend in the US, what if I apply his address for HFA. What problems can that cause? US taxes? Anything else?

Any other advise? Should I emphasize to HFA that I’m not importing anything “physical”, but mp3 downloads?