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K80471 K8 Ruling Active

The tariff classification of satellite radios.

Issued November 12, 2003 by U.S. Customs and Border Protection.

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K8 K80471 (November 12, 2003)

Tariff classification

HTS codes: 8527.21.4080

Headings: 8527

Product description

The items in question are satellite radios designed for use within an automobile. They are denoted as models KTC-SR901 and KTC-SR902. These particular models are fully functional radio broadcast receivers designed to receive satellite radio broadcast signals. They cannot operate without an external source of power. The system channel access is not limited to the user’s particular geographic location or any individual radio station broadcast range or capabilities. Each model contains an internal digital audio recording and reproducing apparatus. Based upon the detailed information provided to this office both satellite radio models meet the requirements of a radio broadcast receiver as defined by Channel Master v. United States. They perform the functions of selectivity, amplification and detection.

CBP rationale

The applicable subheading for the satellite radios, models KTC-SR901 and KTC-SR902 will be 8527.21.4080, 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 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: Combined with sound recording or reproducing apparatus: Other … Other.

Full text

NY K80471 November 12, 2003 CLA-2-85: RR: NC: 1:108 K80471 CATEGORY: Classification TARIFF NO.: 8527.21.4080 Mr. Shigeru Suzuki Kenwood USA Corporation 2201 East Dominguez St. Long Beach, CA 90801 RE: The tariff classification of satellite radios. Dear Mr. Suzuki: In your letter dated October 27, 2003 you requested a tariff classification ruling. The items in question are satellite radios designed for use within an automobile. They are denoted as models KTC-SR901 and KTC-SR902. These particular models are fully functional radio broadcast receivers designed to receive satellite radio broadcast signals. They cannot operate without an external source of power. The system channel access is not limited to the user’s particular geographic location or any individual radio station broadcast range or capabilities. Each model contains an internal digital audio recording and reproducing apparatus. Based upon the detailed information provided to this office both satellite radio models meet the requirements of a radio broadcast receiver as defined by Channel Master v. United States. They perform the functions of selectivity, amplification and detection. The applicable subheading for the satellite radios, models KTC-SR901 and KTC-SR902 will be 8527.21.4080, 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 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: Combined with sound recording or reproducing apparatus: Other … Other. 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

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