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HQ 956381





July 6, 1994

CLA-2 CO:R:C:M 956381 LTO

CATEGORY: CLASSIFICATION

TARIFF NO.: 8527.11.60

Mr. Herbert J. Lynch
Sullivan & Lynch, P.C.
156 State Street
Boston, Massachusetts 02109

RE: Radiobroadcast receiver combination; HQ 952469

Dear Mr. Lynch:

This is in response to your letter of May 5, 1994, on behalf of Bose Corporation, requesting the classification of a radiobroadcast receiver combination under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The article in question is a radiobroadcast receiver combination (model CD-2000), which will be produced in Malaysia. Commercially, the article is known as the "Bose Acoustic Wave Music System." The model CD-2000 is an integrated, transportable high performance music system, which is equipped with a compact disc (CD) player and digital AM/FM stereo radiobroadcast receiver. The system has auxiliary inputs and outputs which allow the user to connect the system to another CD player, tape recorder, television or video cassette recorder. The system is powered through a power cord connection into a wall circuit, battery powered by the Bose Power Pack or Power Case, or by connection to a motor vehicle's cigarette lighter socket.

ISSUE:

Whether the model CD-2000 is classifiable as a radiobroadcast receiver capable of operating without an external source of power, combined with sound reproducing apparatus, under subheading 8527.11.60, HTSUS. - 2 -

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) to the HTSUS govern the classification of goods in the tariff schedule. GRI 1 states in pertinent part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ."

Heading 8527, HTSUS, provides for "[r]eception apparatus for radiotelephony, radiotelegraphy, or radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock." The model CD-2000, which is reception apparatus for radiobroadcasting combined in the same housing with sound reproducing apparatus, is covered by the terms of this heading.

The model CD-2000, which is powered through a power cord, battery or by connection to a motor vehicle's cigarette lighter socket, is capable of operating without an external power source. The model CD-2000 is therefore classifiable under subheading 8527.11.60, HTSUS, which provides for radiobroadcast receivers capable of operating without an external source of power, combined with sound reproducing apparatus. See, e.g., HQ 952469, dated September 2, 1992 (wherein portable combination stereos incorporating dual cassette decks were classified under subheading 8527.11.11, HTSUS, which provides for stereo combinations capable of operating without an external source of power, incorporating tape players which are incapable of recording).

HOLDING:

The model CD-2000 radiobroadcast receiver combination is classifiable under subheading 8527.11.60, HTSUS, which provides for radiobroadcast receivers capable of operating without an external source of power, combined with sound reproducing apparatus. The corresponding rate of duty for articles of this subheading is 3.7% ad valorem.

Sincerely,

John Durant, Director

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