The tariff classification of an Audio CD Player/Recorder from Japan and Malaysia.

NY H87570 January 25, 2002 CLA-2-85:RR:NC:1:108 H87570 CATEGORY: Classification TARIFF NO.: 8520.90.0040 Mr. Dennis Heck Yamaha 6600 Orangethorpe Avenue P.O. Box 6600 Buena Park, CA 90622-6600 RE: The tariff classification of an Audio CD Player/Recorder from Japan and Malaysia. Dear Heck: In your letter dated January 18, 2002 you requested a tariff classification ruling. The item in question is denoted as an audio only CD player/recorder. It is marketed as the Yamaha CDR-D651model. The apparatus is described as a dual-tray, double speed CD player/recorder. Drive bay A is designed for playback only while drive bay B is designed to both record and playback. The unit can record and playback a CD-R disc, a CD-RW disc and a conventional compact disc (CD). It can record audio signals only from such sources as a radio, TV, cassette deck or another CD player. It should be noted that this device cannot record or play video of any kind and cannot be used with a computer. It is solely designed for home entertainment use as an audio only player/recorder. It should be noted that this office considers this apparatus, based upon its capability of both audio playing and recording, to be a composite good. GRI 2b states that if a product is a mixture or combination of materials or substance that are, prima facie, classifiable in two or more headings, then GRI 3 applies. GRI 3b provides that mixtures, composite goods consisting of different materials or made up of different components, shall be classified as if they consisted of the material or component that gives them their essential character. The article is a composite good made up of a sound reproducing device and a sound recording device. Therefore, the component that imparts the essential character to this article determines the classification. EN VIII to GRI 3b states that the factors will vary as between different kinds of goods to determine its essential character. “ It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” Based upon the configuration and dual use of this item, as both a sound reproducing device and a sound recording device, this office is of the opinion that neither component constitutes an essential character. Therefore GRI 3c is applicable. It states that when goods cannot be classified by reference to 3a or 3b, they shall be classified under the heading, which occurs last in numerical order among those which merit equal consideration. The applicable subheading for the Yamaha CDR-D651 Player/Recorder will be 8520.90.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device: Other … Optical disc recorders. 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 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division