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HQ 089395


August 26, 1991

CLA-2 CO:R:C:M 089395 CMS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8527.11.11, 8527.11.20
8527.11.60

Mr. J. Kevin Horgan, Esq.
Pillsbury, Madison & Sutro
1667 K Street, N.W.
Suite 1100
Washington, D.C. 20006-1676

RE: Reception Apparatus For Radiobroadcasting; Same Housing; Combined With Sound Recording Or Reproducing Apparatus; Stereo; Audio; Tape Players Incapable, Capable Of Recording, Playing; Dual Cassette Decks; Double; Capable Of Operating Without External Source Of Power

Dear Mr. Horgan:

This is in response to your request on behalf of Thomson Consumer Electronics, Inc. (Thomson), dated May 20, 1991, for a classification ruling on certain radiobroadcast receivers.

FACTS:

The merchandise is described in the product "Use and Care Guide" as the "GE AM-FM Stereo Radio/Dual Cassette Recorder, Model: 3-5632". The product consists of a radiobroadcast receiver combined in the same housing with a dual cassette deck. The product is a portable model which is capable of operating with batteries and without an external source of power.

The dual cassette deck contains two tape wells. One well has tape heads for recording and playing, and the other well has a tape head for playing only. The dual cassette deck features the ability to record from one tape to another with or without synchronized dubbing, to record from the radio, and to play. The wells are also designed to work together so that when the end of the tape in one well is reached, the pause mechanism of the other well disengages to allow continuous play.

The dual cassette deck wells are driven by the same motor, which is incorporated in the cassette deck assembly mounted behind the tape deck section of the main system housing. When the "play" button of either of the wells is pressed, the motor rotates the tape spindles of both wells. The dual cassette deck wells share the same audio power amplifier and output, and common parts including those in the cassette deck assembly mounted behind the tape deck section of the main system housing. The dual cassette deck wells also share certain tape deck controls such as the "Function" and dubbing switches.

ISSUE:

Is the merchandise classified in subheading 8527.11.11 as combinations incorporating tape players which are incapable of recording, in subheading 8527.11.20 as radio-tape recorder combinations, or in subheading 8527.11.60 as other combinations?

LAW AND ANALYSIS:,

The Harmonized Tariff Schedule of the United States Annotated (HTSUSA) superseded the Tariff Schedules of the United States Annotated (TSUSA) effective January 1, 1989. The HTSUSA provides that the classification of articles is governed by the General Rules of Interpretation (GRI's). GRI 1 states in pertinent part that "...classification shall be determined according to the terms of the headings and any relative section or chapter notes...".

Heading 8527 in part describes reception apparatus for radiobroadcasting, combined in the same housing with sound recording or reproducing apparatus. The merchandise under consideration is described by Heading 8527.

GRI 6 governs the classification of goods in the subheadings of a heading. GRI 6 provides in pertinent part that the classification of goods in the subheadings of a heading is determined according to the terms of the subheadings.

The article descriptions for the subheadings at issue read as follows:

8527.11.11 Combinations incorporating tape players which are incapable of recording

Other:
8527.11.20 Radio-tape recorder combinations

8527.11.60 Other

Thomson argues that the merchandise is classified in subheading 8527.11.11, on the basis that it incorporates tape players which are incapable of recording. It is beyond doubt, however, that the dual cassette deck incorporated in the product is capable of recording. The merchandise does not incorporate tape players which are incapable of recording.

The dual cassette deck physically and functionally integrates two tape wells to allow the wells to be used together to record from one well to the other with or without synchronized dubbing, or to have continuous play from one well to the other. Even when utilizing the continuous play feature, the well with the tape head capable of recording is used. One can also use the dual cassette deck for single well play or record; however, the "play only" well cannot operate without the many common tape deck parts or components it shares with the "record/play" well, parts or components which allow the dual cassette deck to be capable of recording.

If classified separately, the dual cassette deck would be described by Heading 8520 as a tape recorder incorporating a sound reproducing (playing) device. The fact that the dual cassette deck may be housed together with a radiobroadcast receiver does not erase its identity as a dual cassette deck that records as well as plays.

The merchandise is not described by subheading 8527.11.11, HTSUSA.

The merchandise is also not described by subheading 8527.11.20, as a radio-tape recorder combination. The dual cassette deck is a tape recorder which also incorporates a sound reproducing (playing) device, and would be classified as such in Heading 8520 if presented separately.

We note that the article description for subheading 8527.11.20 is more restrictive than the article description for non-portable radiobroadcast receiver combinations incorporating tape recorders, provided for in subheading 8527.31.50. See HQ Ruling 085971 (March 9, 1990).

The merchandise under consideration is classified as reception apparatus for radiobroadcasting, combined in the same housing with sound recording or reproducing apparatus, capable of operating without an external source of power, other, other, in subheading 8527.11.60, HTSUSA.

HOLDING:

The merchandise under consideration is classified as reception apparatus for radiobroadcasting, combined in the same housing with sound recording or reproducing apparatus, capable of
operating without an external source of power, other, other, in subheading 8527.11.60, HTSUSA, which provides for a free rate of duty for products of Generalized System of Preferences (GSP) countries.

Sincerely,


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