If you are not yet set up for the iTunes Store USA, you need to change your store location. Follow our step by step instruction for how to change location and to redeem the code.
1) Start iTunes on your Mac or PC.
2) Select the iTunes store from the right window pane.
3) Log out of your current iTunes Store if you logged in, using the log out link on the far right of the iTunes menu bar
4) Scroll down to the bottom of the page and select Change Country from the iTunes Settings. Choose United States.
5) Find the Quick Links box, on the upper right side in main iTunes window.
6) Select the Redeem link.
7) Type or paste in your code and click the redeem button.
8) Set up the account with an email address that has not been registered with any other iTunes store.
9) Use an existing US address including corresponding zip code. For example: type keywords in Google "house for sale in Portland, Oregon" and choose one address.
10)If asked for payment method select none. Do NOT enter your Credit Card details.