The tariff classification of audio systems with a dual cassette deck.

NY J83903 May 7, 2003 CLA-2-85:RR:NC:1:108 J83903 CATEGORY: Classification TARIFF NO.: 8527.31.4040 Mr. John P. Smirnow KMZ Roseman 525 West Monroe Street, Suite 1600 Chicago, IL 60661-3693 RE: The tariff classification of audio systems with a dual cassette deck. Dear Mr. Smirnow: In your letter dated April 7, 2003, on behalf of your client Thomson Inc., you requested a tariff classification ruling. The item in question is an audio system that is composed of an AM/FM stereo receiver, a dual cassette deck and a CD player. The audio systems are denoted as model numbers RS2600, RS2602, RS2604, RS2605, RS2606 and RS2610. The models only vary based upon their particular wattage while each has the same audio components. Each audio system can only operate with an external source of power. The dual cassette deck is composed of two tape wells. One is only capable of playing a cassette tape while the other can both play and record. The various audio systems are very similar in function to that described in HQ ruling 950882. This office will base its classification opinion on that expressed in the Headquarters ruling. The applicable subheading for all of the aforementioned audio systems will be 8527.31.4040, 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: Combinations incorporating tape players which are incapable of recording … Incorporating optical disc (including compact disc) players or recorders. The general rate of duty will be 1 percent ad valorem. 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 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division