F85393 F8 Ruling Active

The tariff classification of a cassette player and an AM/FM radio cassette player from China.

Issued April 5, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8527.12.0000, 8519.92.0000

Headings: 8519, 8527

Product description

The items in question are a battery operated cassette player and an AM/FM radio cassette player. The first item is denoted as the AS-33 Personal Cassette Player. It is 4.6”x 3.6”x 1.5”, battery operated and designed to fit in a person’s pocket. It is solely designed to play pre-recorded cassette tapes and it does not have any reception capability for radio broadcasting nor does it have any recording capability. The second item is denoted as the AS-307R Personal AM/FM Radio Cassette Player combination with an auto reverse feature. It is 5”x3.5”x1.4”; battery operated and also designed to fit in a person’s pocket. The item has radio reception capability for radio broadcasts as well as playing pre-recorded cassette tapes. The item does not have any recording capability.

CBP rationale

The applicable subheading for the AS-33 Personal Cassette Player will be 8519.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Turntables, record players, cassette players and other sound reproducing apparatus, not incorporating a sound recording device: Other sound reproducing apparatus: Pocket-size cassette players. The applicable subheading for the AS-307R Personal AM/FM Radio Cassette Player combination will be 8527.12.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Reception apparatus for radiotelephony, radiotelegraphy or radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock: Radiobroadcast receivers capable or operating without an external source of power, including apparatus capable of receiving also radiotelephony or radiotelegraphy: Pocket-size radio cassette players.

Full text

NY F85393 April 5, 2000 CLA-2-85: RR:NC:1:108 F85393 CATEGORY: Classification TARIFF NO.: 8519.92.0000, 8527.12.0000 Ms. Barbara Scipio Casio Communications Inc. D.B.A. Casio Phonemate 20665 Manhattan Place Torrance, California 90501 RE: The tariff classification of a cassette player and an AM/FM radio cassette player from China. Dear Ms. Scipio: In your letter dated March 31, 2000 you requested a tariff classification ruling. The items in question are a battery operated cassette player and an AM/FM radio cassette player. The first item is denoted as the AS-33 Personal Cassette Player. It is 4.6”x 3.6”x 1.5”, battery operated and designed to fit in a person’s pocket. It is solely designed to play pre-recorded cassette tapes and it does not have any reception capability for radio broadcasting nor does it have any recording capability. The second item is denoted as the AS-307R Personal AM/FM Radio Cassette Player combination with an auto reverse feature. It is 5”x3.5”x1.4”; battery operated and also designed to fit in a person’s pocket. The item has radio reception capability for radio broadcasts as well as playing pre-recorded cassette tapes. The item does not have any recording capability. The applicable subheading for the AS-33 Personal Cassette Player will be 8519.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Turntables, record players, cassette players and other sound reproducing apparatus, not incorporating a sound recording device: Other sound reproducing apparatus: Pocket-size cassette players. The rate of duty will be free. The applicable subheading for the AS-307R Personal AM/FM Radio Cassette Player combination will be 8527.12.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Reception apparatus for radiotelephony, radiotelegraphy or radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock: Radiobroadcast receivers capable or operating without an external source of power, including apparatus capable of receiving also radiotelephony or radiotelegraphy: Pocket-size radio cassette players. The rate of duty will be free. 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 Michael Contino at 212-637-7039. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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