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HQ 952229


August 24, 1992

CLA-2 CO:R:C:M 952229 MBR

CATEGORY: CLASSIFICATION

TARIFF NO.: 8527.31.40

District Director
U.S. Customs Service
Dallas/Ft. Worth International Airport

RE: Protests No. 5501-9X-XXXXXX, 5501-9X-XXXXXX, 5501-9X-XXXXXX; Combination Dual Cassette Stereos Incorporating tape Players Incapable of Recording; HQ 950882

Dear Sir:

This is our response to Protests numbered 5501-9X-XXXXXX, 5501-9X-XXXXXX, 5501-9X-XXXXXX, and Applications for Further Review, regarding the classification of combination dual cassette stereos, under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The imported merchandise consists of a Sharp stereo system model number RS-4700AV. This system combines the following in one housing: an AM/FM stereo receiver, a dual cassette deck, and a compact disk player. This system operates on AC only and is not portable.

ISSUE:

What is the classification of an AM/FM dual cassette stereo, 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 in 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.

HOLDING:

The instant Sharp Corporation, non-portable dual cassette combination stereos 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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