Revocation of HQ 087733; Internal Advice 44/90; Yorx Model No. R5116R Rack Combination Stereo Combination Incorporating Tape Players Incapable of Recording; HQ 950882

HQ 952417 August 24, 1992 CLA-2 CO:R:C:M 952417 MBR CATEGORY: Classification TARIFF NO.: 8527.31.40 Area Director of Customs New York Seaport 6 World Trade Center New York, NY 10048 RE: Revocation of HQ 087733; Internal Advice 44/90; Yorx Model No. R5116R Rack Combination Stereo Combination Incorporating Tape Players Incapable of Recording; HQ 950882 Dear Area Director: On May 31, 1991, we issued Internal Advice 44/90, HQ 087733, regarding the classification of the Yorx combination stereos incorporating dual cassette decks, Model No. R5116R. In that Internal Advice we determined that combination stereos incorporating dual cassette tape players were classifiable under subheading 8527.31.50, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other radiobroadcast receivers combined with sound recording or reproducing apparatus, other, other combinations incorporating tape recorders. However, in HQ 950882 (August 7, 1992), the Electronic Industries Association requested reconsideration of HQ 087179, regarding the classification of nonportable combination stereos incorporating dual cassette tape players, under the HTSUS. HQ 950882 resulted in the revocation of HQ 087179, and has consequently resulted in the reconsideration and revocation of Internal Advice 44/90, HQ 087733. FACTS: The nonportable combination stereos at issue contain dual cassette tape decks with two tape wells, one of which plays and records, the other of which only plays. ISSUE: Are combination stereos incorporating dual cassette decks classifiable under the provision for combination stereos -2- incorporating tape players which are incapable of recording in subheading 8527.31.40, HTSUS, or are they classifiable under subheading 8527.31.50, HTSUS, which provides for other combinations incorporating tape recorders? LAW & ANALYSIS: Customs has reconsidered its opinion in HQ 087179, dated May 31, 1991, and subsequently revoked that ruling in HQ 950882, dated August 7, 1992. Based upon our further analysis and research, it is now Customs position that stereo combinations incorporating dual cassette tape players are classified in the provision for combinations incorporating tape players which are incapable of recording. In the above referenced HQ 950882, we stated the following: The issue before us specifically is whether a "dual cassette tape player" incorporates tape players which are incapable of recording. In fact, the dual cassette deck features both a tape recorder and a tape player. While the tape recorder can both play and record, the tape player is only capable of playing. In our previous ruling we took the view that the dual cassette deck should be considered a single entity which was capable of recording. However, upon further review, we believe that the tariff provision contemplates that we consider the respective functions of the tape player and recorder separately. The dual cassette deck therefore incorporates a tape player that is incapable of recording. For this reason, we conclude that the instant merchandise is classifiable under subheading 8527.31.40, HTSUS, which provides for combinations incorporating tape players which are incapable of recording. Therefore, it is necessary to uniformly apply the instant classification principle. Thus, the Yorx Model No. R5116R combination stereos incorporating dual cassettes, wherein one tape player is incapable of recording, are classified in subheading 8527.31.40, HTSUS, which provides for "[c]ombinations incorporating tape players which are incapable of recording." HOLDING: The Yorx Model No. R5116R stereo combinations incorporating dual cassette tape players, are classifiable in subheading 8527.31.40, HTSUS, which provides for stereo combinations incorporating tape players which are incapable of recording. Therefore, I/A 44/90, HQ 087733, dated May 31, 1991, is revoked. -3- EFFECT ON OTHER RULINGS: Internal Advice 44/90, HQ 087733, dated May 31, 1991, is revoked for the above stated reasons, under authority of section 177.(d), Customs Regulations [19 CFR 177.9(d)]. Sincerely, John Durant, Director Commercial Rulings Division