B88996 B8 Ruling Active

The tariff classification of Yamaha AV-1 CinemaStation System from Malaysia.

Issued August 29, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8527.31.6040

Headings: 8527

Product description

A product brochure was submitted. The AV-1 CinemaStation is a non-portable home theater center. The Control Center Unit consists of an AM/FM tuner with on/off wake/sleep clock/timer, a single CD player, signal processor (all in one housing) and infra-red (glow-in-the-dark) remote control. The Subwoofer/Amplifier Unit contains an 8" Cone Multi-Driver and a built-in 200 watt Power Amplifier that is the CinemaStation's main power amplifier. The system comes with five satellite speakers each containing a 3-1/8" full range speaker. The product is imported in a master carton which contains one complete AV-1 CinemaStation System comprised of the Receiver/CD Player/Signal Processor Unit, Amplifier/Subwoofer and five satellite speakers. It is sold as imported with all the components in the carton as a set to the ultimate retail consumer.

CBP rationale

The applicable subheading for the AV-1 CineamStation will be 8527.31.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for "[r]eception apparatus for radiotelephony, radiotelegraphy or radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock: [o]ther radiobroadcast receivers, including apparatus capable of receiving also radiotelephony or radiotelegraphy: [c]ombined with sound recording or reproducing apparatus: [o]ther: [o]ther: [i]ncorporating optical disc (including compact disc) players or recorders.

Full text

NY B88996 August 29, 1997 CLA-2-85:RR:NC:1:108 B88996 CATEGORY: Classification TARIFF NO.: 8527.31.6040 Mr. Dennis Heck Import Compliance Manager Yamaha Corporation of America 6600 Orangethorpe Avenue P.O. Box 6600 Buena Park, CA 90622-6600 RE: The tariff classification of Yamaha AV-1 CinemaStation System from Malaysia. Dear Mr. Heck: In your letter dated August 25, 1997, you requested a tariff classification ruling. A product brochure was submitted. The AV-1 CinemaStation is a non-portable home theater center. The Control Center Unit consists of an AM/FM tuner with on/off wake/sleep clock/timer, a single CD player, signal processor (all in one housing) and infra-red (glow-in-the-dark) remote control. The Subwoofer/Amplifier Unit contains an 8" Cone Multi-Driver and a built-in 200 watt Power Amplifier that is the CinemaStation's main power amplifier. The system comes with five satellite speakers each containing a 3-1/8" full range speaker. The product is imported in a master carton which contains one complete AV-1 CinemaStation System comprised of the Receiver/CD Player/Signal Processor Unit, Amplifier/Subwoofer and five satellite speakers. It is sold as imported with all the components in the carton as a set to the ultimate retail consumer. The applicable subheading for the AV-1 CineamStation will be 8527.31.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for "[r]eception apparatus for radiotelephony, radiotelegraphy or radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock: [o]ther radiobroadcast receivers, including apparatus capable of receiving also radiotelephony or radiotelegraphy: [c]ombined with sound recording or reproducing apparatus: [o]ther: [o]ther: [i]ncorporating optical disc (including compact disc) players or recorders." The rate of duty will be 1.8 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 Harvey Kuperstein at 212-466-5672. Sincerely, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division

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