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HQ 952416


August 24, 1992

CLA-2 CO:R:C:M 952416 MBR

CATEGORY: CLASSIFICATION

TARIFF NO.: 8527.11.11

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

RE: Revocation of HQ 089395; Thomson Consumer Electronics; Portable Combination Stereos Incorporating Tape Players Incapable of Recording; HQ 950882

Dear Mr. Horgan:

On August 26, 1991, we issued HQ 089395 to you regarding the classification of portable combination stereos incorporating dual cassette decks. In that ruling we determined that your merchandise was classifiable under subheading 8527.11.60, HTSUS, which provides for radiobraoadcast receivers capable of operating without an external source of power, combined with sound recording or reproducing apparatus, other, other.

However, in HQ 950882 (August 7, 1992), the Electronic Industries Association requested reconsideration of HQ 087179, regarding the classification of nonportable combination stereos incorporating dual cassette tape players, under the Harmonized Tariff Schedule of the United States (HTSUS). HQ 950882 resulted in the revocation of HQ 087179, and has consequently resulted in the reconsideration and revocation of your prior decision, HQ 089395.

FACTS:

The portable combination stereos at issue contain dual cassette tape decks with two tape wells, one of which plays and records, the other of which only plays.

ISSUE:

Are portable combination stereos incorporating dual cassette decks classifiable under the provision for combination stereos incorporating tape players which are incapable of recording in
subheading 8527.11.11, HTSUS, or are they classifiable under subheading 8527.11.60, HTSUS, which provides for other combinations?

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 stereo combinations incorporating dual cassette tape players are classified in the provision 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.

Therefore, since the language "combinations incorporating tape players which are incapable of recording" is the same in the provision for radiobroadcast receivers capable of operating without an external source of power (portable stereos), and the provision for other radiobroadcast receivers (nonportable stereos), it is necessary to uniformly apply the instant classification principle. Thus, portable combination stereos incorporating dual cassettes, wherein one tape player is incapable of recording, are classified in subheading 8527.11.11, HTSUS, which provides for "[c]ombinations incorporating tape players which are incapable of recording."

HOLDING:

The Thomson portable stereo combinations incorporating dual cassette tape players, are classifiable in subheading 8527.11.11, HTSUS, which provides for stereo combinations incorporating tape players which are incapable of recording. Therefore, HQ 089395 dated August 26, 1991, is revoked. There is no change in rate of duty.

EFFECT ON OTHER RULINGS:

HQ 089395, dated August 26, 1991, is revoked for the above stated reasons, under authority of section 177.(d), Customs Regulations [19 CFR 177.9(d)].

Sincerely,

John Durant, Director

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