M82842 M8 Ruling Active

The tariff classification of a novelty radio from China.

Issued April 28, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8527.19.5035

Headings: 8527

Product description

Sample is being returned as requested. The submitted sample is a battery-operated, novelty FM radio, referred to as the “Plush Tunes Radio Pet” (style number 18US4377), which is in the form of a charming plush frog-like figure measuring approximately 5 ½ inches long. This novelty radio, which is valued not over $40 each, has the following features: limbs incorporating the on/off, scan, and reset functions; a small abdominal light; a permanently connected battery case enclosed in the rear pouch; and ear buds connected to the article’s rear.

CBP rationale

The applicable subheading for this novelty radio will be 8527.19.5035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Reception apparatus for radiotelephony, radiotelegraphy or radiobroadcasting, whether or not combined, in the same housing, with sound recording or producing 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 M82842 April 28, 2006 CLA-2-85:RR:NC:1:108 M82842 CATEGORY: Classification TARIFF NO.: 8527.19.5035 Mr. Yocasta Pena Best Brands Home Products 20 West 33rd Street, 5th Floor New York, NY 10001 RE: The tariff classification of a novelty radio from China. Dear Mr. Yocasta: In your letter dated April 11, 2006, you requested a tariff classification ruling. Sample is being returned as requested. The submitted sample is a battery-operated, novelty FM radio, referred to as the “Plush Tunes Radio Pet” (style number 18US4377), which is in the form of a charming plush frog-like figure measuring approximately 5 ½ inches long. This novelty radio, which is valued not over $40 each, has the following features: limbs incorporating the on/off, scan, and reset functions; a small abdominal light; a permanently connected battery case enclosed in the rear pouch; and ear buds connected to the article’s rear. The applicable subheading for this novelty radio will be 8527.19.5035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Reception apparatus for radiotelephony, radiotelegraphy or radiobroadcasting, whether or not combined, in the same housing, with sound recording or producing 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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