Use the windows explorer again, right click the MP3 file, select “properties” from the context menu, select the “File information” tab, click the “Advanced” button, now you see all the details of your MP3 file.

I have an idea, copy some files from your working card to the not working one and make a test. If this works that your problem has to do with the MP3 file, if this doesn’t work than your problem comes from the card itself.

(Sorry for my bad English)