N047842 N0 Ruling REVOKED

The tariff classification of a wireless home audio system from China.

Issued January 9, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8527.91.6080

Headings: 8527

Product description

The merchandise under consideration is the Altec Lansing M812 Wireless Home Audio System. This system consists of an FM transmitter/receiver base for an iPod with a built-in FM tuner, an FM antenna, a wireless speaker, a plastic iPod adapter, a remote control, a power supply for the transmitter/receiver base, an AC power cord, an audio cable, and a user’s guide. The FM transmitter/receiver base functions as a complete radiobroadcast receiver by playing FM broadcast channels through the wireless speaker. This FM transmitter/receiver base also features a universal dock for an iPod and plays downloaded music from the iPod through the wireless speaker. Furthermore, this FM transmitter/receiver base contains an auxiliary input port to connect to an MP3 player, a laptop, a CD player, a DVD player, and other audio devices. The IR remote can control the iPod, the FM radiobroadcast receiver, and the speaker functions, and also includes learning capabilities for controlling auxiliary devices. It is the opinion of this office that the essential character of this set is imparted by the transmitter/receiver base.

CBP rationale

The applicable subheading for the Altec Lansing M812 Wireless Home Audio System will be 8527.91.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Reception apparatus for radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock: Other: Combined with sound recording or reproducing apparatus: Other: Other: Other.

Full text

N047842 January 9, 2009 CLA-2-85:OT:RR:E:NC:1:108 CATEGORY: Classification TARIFF NO.: 8527.91.6080 Ms. Elisabeth Forrest Plantronics 345 Encinal Street Santa Cruz, CA 95060 RE: The tariff classification of a wireless home audio system from China. Dear Ms. Forrest: In your letter dated December 23, 2008, you requested a tariff classification ruling. The merchandise under consideration is the Altec Lansing M812 Wireless Home Audio System. This system consists of an FM transmitter/receiver base for an iPod with a built-in FM tuner, an FM antenna, a wireless speaker, a plastic iPod adapter, a remote control, a power supply for the transmitter/receiver base, an AC power cord, an audio cable, and a user’s guide. The FM transmitter/receiver base functions as a complete radiobroadcast receiver by playing FM broadcast channels through the wireless speaker. This FM transmitter/receiver base also features a universal dock for an iPod and plays downloaded music from the iPod through the wireless speaker. Furthermore, this FM transmitter/receiver base contains an auxiliary input port to connect to an MP3 player, a laptop, a CD player, a DVD player, and other audio devices. The IR remote can control the iPod, the FM radiobroadcast receiver, and the speaker functions, and also includes learning capabilities for controlling auxiliary devices. It is the opinion of this office that the essential character of this set is imparted by the transmitter/receiver base. The applicable subheading for the Altec Lansing M812 Wireless Home Audio System will be 8527.91.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Reception apparatus for radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock: Other: Combined with sound recording or reproducing apparatus: Other: Other: Other. The rate of duty will be Free. 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 * at (646) 733-*. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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