NY 805586 - The tariff classification of dual cassette recorders from the People's Republic of China. - United States International Trade Commision Rulings

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NY 805586

December 30, 1996

CLA-2-85:S:N:N1:108 805586

CATEGORY: CLASSIFICATION

TARIFF NOS.: 8527.11.1180; 8527.11.1140

Ms. Kathy Williamson
Expeditors International
11701 Metro Airport Center Drive
Suite 109
Romulus, Michigan 48174

RE: The tariff classification of dual cassette recorders from the People's Republic of China.

Dear Ms. Williamson:

In your letter dated December 8, 1994, you requested a tariff classification ruling.

This issue concerns the classification of four different model radio receivers combined with sound recording and reproducing apparatus. Each model stereo audio system (RY-1521, CD-301, RY-1226, RY-1405) contains dual cassettes. One of the tape wells has tape heads for both recording and playing, while the other tape well has a tape head for playing only. Model CD-301 also contains a compact disk player. The tariff provision contemplates that we consider the respective functions of the tape player and recorder separately. The dual cassette disk therefor incorporates a tape player that is incapable of recording. For this reason, we conclude that the subject models are classifiable for combinations incorporating tape players.

The applicable subheading for the models RY-1405, RY-1226, and RY-1521 will be 8527.11.1180, Harmonized Tariff Schedule of the United States (HTS), which provides for radio broadcast receivers combined with a tape players which are incapable of recording. The rate of duty will be 3.5 percent ad valorem.

The applicable subheading for the model CD-301 will be 8527.11.1140, Harmonized Tariff Schedule of the United States (HTS), which provides for radio broadcast receivers combined with a tape players and compact disc which are incapable of recording. The rate of duty will be 3.5 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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