J87455 J8 Ruling Active

The tariff classification of a battery operated radio from China.

Issued July 23, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8527.19.5035

Headings: 8527

Product description

It is denoted as the Homer Head Radio. The device is made of soft plastic, is 9 inches in height and is in the form of the cartoon character Homer Simpson. It has a speaker and AM/FM switch in its base. The user turns the figures left eye for on/off and volume control. The tuner is contained within the right eye of the figure. Based upon a demonstration of the sample this device functions as an AM/FM radio broadcast receiver. This device does not contain a clock or clock timer.

CBP rationale

The applicable subheading for the Homer head AM/FM battery operated radio will be 8527.19.5035, 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 of operating without an external source of power, including apparatus capable of receiving also radiotelephony or radiotelegraphy: Other: Other … FM only or AM/FM only.

Full text

NY J87455 July 23, 2003 CLA-2-85: RR: NC: 1:108 J87455 CATEGORY: Classification TARIFF NO.: 8527.19.5035 Mr. Todd Stumpf UTi Seattle 835 South 192nd Street, Suite 800 Seatac, Washington 98148 RE: The tariff classification of a battery operated radio from China. Dear Mr. Stumpf: In your letter dated July 7, 2001 you requested a tariff classification ruling. The item in question, sample provided, is a battery operated AM/FM radio. It is denoted as the Homer Head Radio. The device is made of soft plastic, is 9 inches in height and is in the form of the cartoon character Homer Simpson. It has a speaker and AM/FM switch in its base. The user turns the figures left eye for on/off and volume control. The tuner is contained within the right eye of the figure. Based upon a demonstration of the sample this device functions as an AM/FM radio broadcast receiver. This device does not contain a clock or clock timer. The applicable subheading for the Homer head AM/FM battery operated radio will be 8527.19.5035, 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 of operating without an external source of power, including apparatus capable of receiving also radiotelephony or radiotelegraphy: Other: Other … FM only or AM/FM only. The rate of duty will be 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 Michael Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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