Classification of portable VCR with built-in LCD color television and AM/FM radio.

HQ 083067 July 26, 1989 CLA-2 CO:R:C:G KK 083067 CATEGORY: Classification TARIFF NO.: 8528.10.4000, HTSUSA Mr. Salvatore R. Della Ventura Classification and Compliance Manager Sony Corporation of America Sony Drive Park Ridge, New Jersey 07656 RE: Classification of portable VCR with built-in LCD color television and AM/FM radio. Dear Mr. Ventura: Your request of September 26, 1988, for a binding ruling regarding the tariff classification under the HTSUSA of a portable VCR with built-in LCD color TV and AM/FM radio was referred to this office for a direct reply to you. FACTS: The merchandise in question consists of an 8mm video cassette recorder, a 3 inch LCD color television receiver and an AM/FM radio -- all contained in a single, compact and portable housing. ISSUE: Whether the subject merchandise is properly classifiable in subheading 8528.10.40, HTSUSA, as television receivers . . . whether or not combined, in the same housing, with radio broadcast receivers or sound or video recording or reproducing apparatus; or in subheading 8521.10.00, HTSUSA, as video recording or reproducing apparatus. LAW AND ANALYSIS: Pursuant to General Rules of Interpretation 1, HTSUSA, which requires that merchandise be classified according to the terms of headings and any section or chapter notes, the subject merchandise is properly classifiable in subheading 8528.10.40, HTSUSA. In effect, the statutory language of subheading 8528.10.40, HTSUSA, specifically provides for importer's merchandise. - 2 - HOLDING: In view of the foregoing, the subject merchandise is properly classifiable in subheading 8528.10.40, HTSUSA, as television receivers . . . whether or not combined, in the same housing, with radiobroadcast receivers or sound or video recording or reproducing apparatus, dutiable at the rate of 3.9 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division 6cc: Area Director, New York Seaport KKeefe:jaj:1/4/89