The tariff classification of a car navigation/audio system from Japan

NY C84456 February 23, 1998 CLA-2-85:RR:NC:1:108 C84456 CATEGORY: Classification TARIFF NO.:8527.21.1015, 8527.21.1005, 8526.91.0020 Mr. James Shaw Matsushita Logistics Company 2 Panasonic Way Secaucus, New Jersey 07094 RE: The tariff classification of a car navigation/audio system from Japan Dear Mr. Shaw: In your letter dated February 11, 1998, you requested a tariff classification ruling. You state in your letter that you will be importing audio and navigation units for automobiles. Base unit #1 will contain a radio and cassette with the ability to add a CD-ROM for a navigation function. Base unit #2 will contain a radio, cassette and a single CD mechanism. A navigation unit which can show the driver the location of his vehicle based upon information received from a tracking satellite will be offered with the radio unit. The units will have large display areas (approximately 5 1/4 inch diagonal) for the display of radio functions and navigation maps. You further state that the units will be imported in the following three conditions: 1) A base audio unit without the navigation unit. 2) The navigation unit by itself. 3) A combined unit with the audio and navigation units together as an entirety. The applicable subheading for the unit which consists of a radio and cassette player only will be 8527.21.1015, Harmonized Tariff Schedule of the United States (HTS), which provides for "[r]adiobroadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles, including apparatus capable of receiving also radiotelephony or radiotelegraphy:[c]ombined with sound recording or reproducing apparatus: [r]adio-tape player combinations: [o]ther: [c]assette type: [s]tereo." The rate of duty will be 2.3 percent ad valorem. The applicable subheading for the unit which consists of a radio, a cassette player and CD player will be 8527.21.1005, HTS, which provides for "[r]adiobroadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles, including apparatus capable of receiving also radiotelephony or radiotelegraphy: [c]ombined with sound recording or reproducing apparatus: [r]adio-tape player combinations: [i]ncorporationg optical disc (including compact disc) players or recorders." The rate of duty will be 2.3 percent ad valorem. The applicable subheading for the navigation unit will be 8526.91.0020, HTS, which provides for "[r]adar apparatus, radio navigational aid apparatus and radio remote control apparatus:[o]ther: [r]adio navigational aid apparatus:[r]eception only apparatus." The rate of duty will be 1 percent ad valorem. The applicable subheading for the unit which consists of a radio, a cassette player and CD player combined with the navigation unit will be 8527.21.1005, HTS, which provides for "[r]adiobroadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles, including apparatus capable of receiving also radiotelephony or radiotelegraphy:[c]ombined with sound recording or reproducing apparatus: [r]adio-tape player combinations: [i]ncorporationg optical disc (including compact disc) players or recorders." 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 Harvey Kuperstein at 212-466-5672. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division