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HQ 952098


October 15, 1992

CLA-2 CO:R:C:M 952098 MBR

CATEGORY: CLASSIFICATION

TARIFF NO.: 8527.31.40

District Director
U.S. Customs Service
909 First Ave., Rm 2039
Seattle, WA 98174

RE: Protest No. 3001-9X-XXXXXX; Combination Dual Cassette Stereo Incorporating Tape Players Incapable of Recording; Incorporating Compact Disc Player; HQ 950882

Dear Sir:

This is our response to Protest number 3001-9X-XXXXXX, dated April 17, 1992, and Application for Further Review, regarding the classification of certain Sharp Electronics Corp. nonportable combination dual cassette stereos, incorporating an AM/FM tuner and compact disc player, under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The imported merchandise consists of Sharp Electronics Corporation combination stereo systems designated by model numbers SC9700CD, SC2700AV, and SC4700AV. These systems combine the following in one housing: an AM/FM stereo tuner, a dual cassette deck, and a compact disk player. This stereo system operates on AC only and is not portable.

ISSUE:

What is the classification of the instant AM/FM dual cassette combination stereos incorporating compact disc players, under the Harmonized Tariff Schedule of the United States (HTSUS)?

LAW & ANALYSIS:

Customs has reconsidered its opinion in HQ 087179, dated May 31, 1991, and subsequently revoked that ruling with the issuance of HQ 950882, dated August 7, 1992. Based upon our further analysis and research, it is now Customs position that the instant merchandise is classifiable in subheading 8527.31.40, HTSUS, which provides for combinations incorporating tape players which are incapable of recording.

In the above referenced HQ 950882, we stated the following:

The issue before us specifically is whether a "dual cassette tape player" incorporates tape players which are incapable of recording. In fact, the dual cassette deck features both a tape recorder and a tape player. While the tape recorder can both play and record, the tape player is only capable of playing. In our previous ruling we took the view that the dual cassette deck should be considered a single entity which was capable of recording. However, upon further review, we believe that the tariff provision contemplates that we consider the respective functions of the tape player and recorder separately. The dual cassette deck therefore incorporates a tape player that is incapable of recording. For this reason, we conclude that the instant merchandise is classifiable under subheading 8527.31.40, HTSUS, which provides for combinations incorporating tape players which are incapable of recording.

For a similar holding regarding similar merchandise, see HQ 951932, dated August 24, 1992.

HOLDING:

The Sharp Corporation, non-portable dual cassette combination stereos, incorporating an AM/FM tuner and a compact disc player, designated by model numbers SC9700CD, SC2700AV, and SC4700AV, are classifiable in subheading 8527.31.40, HTSUS, which provides for combinations incorporating tape players which are incapable of recording.

Since reclassification of the merchandise as indicated above will result in a lower rate of duty than claimed, the protest should be allowed in full. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest.

Sincerely,

John Durant, Director

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