The tariff classification of a satellite radio receiver set from Taiwan.

NY L81758 January 14, 2005 CLA-2-85:RR:NC:1:108 L81758 CATEGORY: Classification TARIFF NO.: 8527.21.4080 Mr. James F. O’Hara Stein Shostak Shostak & O’Hara 515 So. Figueroa Street, Ste. 1200 Los Angeles, CA 90071-3329 RE: The tariff classification of a satellite radio receiver set from Taiwan. Dear Mr. O’Hara: In your letter dated December 28, 2004, on behalf of Pioneer Electronics (USA), Inc., you requested a tariff classification ruling. The subject merchandise, based on the submitted information, is the Pioneer’s Sirius satellite radio receiver set, model number SIR-PNRI, which cannot operate without an external source of power. This set is stated to consist of the following components: a SIR-PNRI satellite radio receiver; a magnetic-micro antenna with a cable for connection to the above radio receiver, as well as a powerful magnet for securing to a motor vehicle’s metal surface; an antenna cable cover/tail for covering and securing a portion of the antenna’s cable; alcohol swab for cleaning the metal surface area where the antenna will be affixed; a power harness with an in-line fuse and an IP-BUS cable, all designed for connection to the above radio receiver; and six mounting screws for securing the radio receiver. It is noted that this radio receiver contains an internal digital audio recording and reproducing apparatus in the form of the Synchronous Dynamic Random Access Memory (SDRAM). At the time of importation, this merchandise, which is designed for use within motor vehicles, is put up in a manner suitable for sale directly to users without repacking. It is stated that this radio receiver set accepts and selects high-frequency satellite signals, amplifies the signals through the LNA (Low Noise Amplifier), detects and down converts high-frequency signals, decodes the signal and by means of the SDRAM records audio and text data processed by the decoder. Therefore, this office has determined that the subject radio receiver set, whose essential character is imparted by the satellite radio receiver, meets the requirements of Channel Master v. United States, since it is capable of performing the three functions of selectivity, amplification, and detection. The applicable subheading for this satellite radio receiver set, model number SIR-PNRI, 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