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NY H85071




August 21, 2001

CLA-2-85:RR:NC:1:108 H85071

CATEGORY: CLASSIFICATION

TARIFF NO.: 8527.31.6040

Mr. Herbert J. Lynch
Sullivan & Lynch, P.C.
156 State Street
Boston, Massachusetts 02109-2508

RE: The tariff classification of a Bose 321 Home Entertainment System from Mexico and other possible countries.

Dear Mr. Lynch:

In your letter dated august 13, 2001, on behalf of your client, Bose Corporation of Framingham, Massachusetts, you requested a tariff classification ruling.

The item in question is denoted as the Bose 321 Home Entertainment System. It is composed of an AM/FM Radio with an audio CD/ DVD player, denoted as the Media Center, the Acoustimass bass module and two cube speakers and an infrared remote control device. It is indicated that the entire 321 Home Entertainment System will be packaged for retail sale as a set. It should be noted that the system is not capable of operating without an external source of power. The system must be plugged into a source of power and cannot operate on battery power.

Explanatory Note X to GRI 3b provides that for the purpose of this rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which:

A. Consist of at least two different articles which are, prima facie, classifiable in different headings.

B. Consist of products put up together to meet a specific activity; and

C. Are put up in a manner suitable for sale directly to users without repackaging (e.g. in boxes, or cases or on boards).

The Bose 321 Home Entertainment System meets the three-part test and is considered a set. There are at least two articles, which are prima facie classifiable in different headings. The AM/FM Radio with CD/DVD player (Media center) under 8527, the Acoustimass bass module with two speakers under 8518 and the infrared remote controller under 8537. Together the items allow the user to either listen to live audio radiobroadcasts or audio generated by recorded media such as an audio CD or DVD, in one’s home for entertainment. Base upon information provided the items would be packaged for retail sale without being repackaged after importation.

Since the system constitutes a set and classification cannot be made in accordance with GRI 3(a), the essential character will vary as between different kinds of goods. It may for example, be determined by the nature of the material component, its bulk, quantity or weight or value, or the use of the goods.

It is the opinion of this office that the essential character of this set is imparted by the Media center. It provides the source for all audio listening and is the major value component of the set. Therefore classification will be in accordance with Rule GRI 3(b) of the General Rules for the Interpretation of the harmonized system (GRI).

The applicable subheading for the Bose 321 Home Entertainment System will be 8527.31.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for Reception apparatus for radiotelephony, radiotelegraphy or radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock: Other radiobroadcast receivers, including apparatus capable of receiving also radiotelephony or radiotelegraphy: Combined with sound recording or reproducing apparatus: Other: Other Incorporating optical disc (including compact disc) players or recorders. The rate of duty will be free.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Michael Contino at 212-637-7039.

Sincerely,

Robert B. Swierupski
Director,

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