The tariff classification of AM/FM reception apparatus for radiobroadcasting from China. Correction to Ruling Number N300892
Issued November 19, 2018 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8527.21.4080
Headings: 8527
Product description
AM/FM reception apparatus for radiobroadcasting, models INFPRV250, INFPRV90, JBLPRV175, MILPRV22, and MILPRV19. All models have a radio panel with buttons for the control of audio source, station/tuning, and volume. They also incorporate a screen for displaying information, such as time, radio station, musical track information, etc. Additionally, these radiobroadcast receivers, which are typically installed in boats, contain AM/FM tuners, USB audio playback and Bluetooth capability. Moreover, these radiobroadcast receivers are used in motor vehicles and can reproduce sound by reading and decoding audio files from a USB memory device. None of the subject models are capable of operating without an external source of power. In your request,
CBP rationale
The applicable subheading for the subject AM/FM reception apparatus for radiobroadcasting will be 8527.21.4080, 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: Radiobroadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles: Combined with sound recording or reproducing apparatus: Other: Other.
Full text
N301832 November 19, 2018 CLA-2-85:OT:RR:NC:N2:208 CATEGORY: Classification TARIFF NO.: 8527.21.4080 Mr. William White STTAS, a UPS Company 300 Galleria Officentre, Suite 400 Southfield, MI 48034 RE: The tariff classification of AM/FM reception apparatus for radiobroadcasting from China. Correction to Ruling Number N300892 Dear Mr. White: This replaces Ruling Number N300892, dated October 1, 2018, on behalf of Prospec Electronics of SC Inc., which contained a clerical error. This office mistakenly classified this merchandise in subheading 8527.21.2525, Harmonized Tariff Schedule of the United Stated (HTSUS), instead of in subheading 8527.21.4080, HTSUS. A complete corrected ruling follows. The merchandise under consideration is AM/FM reception apparatus for radiobroadcasting, models INFPRV250, INFPRV90, JBLPRV175, MILPRV22, and MILPRV19. All models have a radio panel with buttons for the control of audio source, station/tuning, and volume. They also incorporate a screen for displaying information, such as time, radio station, musical track information, etc. Additionally, these radiobroadcast receivers, which are typically installed in boats, contain AM/FM tuners, USB audio playback and Bluetooth capability. Moreover, these radiobroadcast receivers are used in motor vehicles and can reproduce sound by reading and decoding audio files from a USB memory device. None of the subject models are capable of operating without an external source of power. In your request, you suggested that the subject AM/FM reception apparatus for radiobroadcasting should be classified in subheading 8527.91.6080, 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. However, these radio receivers are more specifically provided for elsewhere in the tariff. The applicable subheading for the subject AM/FM reception apparatus for radiobroadcasting will be 8527.21.4080, 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: Radiobroadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles: Combined with sound recording or reproducing apparatus: Other: Other. The rate of duty will be Free. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 8527.21.4080, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8527.21.4080, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 https://hts.usitc.gov/current. 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 Lisa Cariello at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
Ruling history
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