The tariff classification of Hi-Fi systems from the People's Republic of China, Malaysia, and Singapore.
Issued May 8, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8527.31.4040
Headings: 8527
Product description
S.A. Corp. This issue concerns a binding ruling classification on singled-housed combination Hi-Fi systems imported under models RXD-F3, RXD-G2 (made in China); RXD-F4, RXD-F41, RXD-G5 (made in Malaysia); and RXD-G4 (made in Singapore).
CBP rationale
The applicable subheading for these items will be 8527.31.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for Reception apparatus.
Full text
NY A82947 May 8, 1996 CLA-2-85:RR:NC:108:A82947 CATEGORY: Classification TARIFF NO.: 8527.31.4040 Mr. Steven B. Zisser Stein Shostak Shostak & O'Hara 515 South Figueroa Street Los Angeles, California 90071-3329 RE: The tariff classification of Hi-Fi systems from the People's Republic of China, Malaysia, and Singapore. Dear Mr. Zisser: In your letter dated April 22, 1996, you requested a tariff classification ruling on behalf of Kenwood U.S.A. Corp. This issue concerns a binding ruling classification on singled-housed combination Hi-Fi systems imported under models RXD-F3, RXD-G2 (made in China); RXD-F4, RXD-F41, RXD-G5 (made in Malaysia); and RXD-G4 (made in Singapore). You stated in your letter that each system consists of a stereo receiver, compact disc player, an equalizer, remote control unite, and a "dual" cassette deck (one cassette player records and has playback, the other only playback). The applicable subheading for these items will be 8527.31.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for Reception apparatus...: other radiobroadcast receivers...: 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 rate of duty will be 2.6 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 Phil Carabetta at 212-466-5672. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of audio systems with a dual cassette deck.
The tariff classification of a combination compact Hi-Fi system.
The tariff classification of a component stereo system from Malaysia.
The tariff classification of Jukebox from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →