The tariff classification of two desktop audio systems from Malaysia

N052264 February 23, 2009 CLA-2-85:OT:RR:E:NC:1:108 CATEGORY: Classification TARIFF NO.: 8527.91.60 Mr. Dennis Heck Yamaha Corporation of America 6600 Orangethorpe Ave. Buena Park, CA 90620 RE: The tariff classification of two desktop audio systems from Malaysia Dear Mr. Heck: In your letter dated February 18, 2009, you requested a tariff classification ruling. The subject merchandise is referred to as the “Desktop Audio FM Receiver/Player/iPod Dock,” models numbers TSX-120 and TSX-130. The Yamaha TSX-120 desktop player consists of a desktop unit that incorporates an FM tuner, a digital amplifier, two speakers, a clock with a dual alarm function, and an iPod dock. The Yamaha TSX-130 desktop player is identical to the TSX-120, but additionally contains an internal CD player and a USB port to connect a thumb drive or other USB units. Both of these models are not capable of operating without an external source of power. The applicable subheading these desktop audio systems, model numbers TSX-120 and TSX-130 will be 8527.91.60, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Reception apparatus for radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock: Other: Combined with sound recording or reproducing apparatus: Other: Other. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Lisa Cariello at (646) 733-3014. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division