10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a control panel and cassette player/recorder from Germany
Issued December 4, 1996 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardA8 A89139 (December 4, 1996)
Tariff classification
HTS codes: 8520.33.0060, 8537.10.9070
Product description
As indicated by the submitted descriptive literature, both of these items are components of a TLS 2044 Language Laboratory which is used to assist students in learning a particular language. The control panel, identified as the "Central Control Panel", is used by the teacher to control interaction with the students' recording devices. These recording devices are identified as the "Student Recorder" and consist of a cassette player/recorder with additional features such as a "teacher call button" and separate volume controls for both teacher and student playback.
CBP rationale
The applicable subheading for the "Central Control Panel" will be 8537.10.9070, Harmonized Tariff Schedule of the United States (HTS), which provides for other boards, panels, . The applicable subheading for the "Student Recorder" will be 8520.33.0060, HTS, which provides for other AC magnetic tape recorders incorporating sound reproducing apparatus.
Full text
NY A89139 December 4, 1996 CLA-2-85:RR:NC:1: 112 A89139 CATEGORY: Classification TARIFF NO.: 8537.10.9070; 8520.33.0060 Mr. Nic Adams Fritz Companies, Inc. 3109 Neil Armstrong Boulevard Eagan, MN 55121 RE: The tariff classification of a control panel and cassette player/recorder from Germany Dear Mr. Adams: In your letter dated October 31, 1996, on behalf of Telex Communications, Inc., you requested a tariff classification ruling. As indicated by the submitted descriptive literature, both of these items are components of a TLS 2044 Language Laboratory which is used to assist students in learning a particular language. The control panel, identified as the "Central Control Panel", is used by the teacher to control interaction with the students' recording devices. These recording devices are identified as the "Student Recorder" and consist of a cassette player/recorder with additional features such as a "teacher call button" and separate volume controls for both teacher and student playback. The applicable subheading for the "Central Control Panel" will be 8537.10.9070, Harmonized Tariff Schedule of the United States (HTS), which provides for other boards, panels, ..., equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity,..., for a voltage not exceeding 1,000 V. The rate of duty will be 4.3 percent ad valorem. The applicable subheading for the "Student Recorder" will be 8520.33.0060, HTS, which provides for other AC magnetic tape recorders incorporating sound reproducing apparatus. The rate of duty will be 2.3 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 David Curran at 212-466-5680. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of LED retrofit lamp and PCBA from Canada
The tariff classification of the SmartPower Outlet from Mexico
The tariff classification of a surge protector from China
The tariff classification of conveyor protection switches from China and Italy.
The tariff classification of an electrical controller
The tariff classification of an electrical protection device from South Korea.
The tariff classification of the Drive Box Injector from Korea.
The tariff classification of an electrical cabinet from Spain
The tariff classification of water irrigation components from an unspecified country of origin
The tariff classification of motor starters from New Zealand and Denmark
Follow A89139
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.