The tariff classification of a motor vehicle radio receiver from Thailand

N358452
February 12, 2026
CLA-2-85:OT:RR:NC:CEE007:N2:208
CATEGORY: Classification
TARIFF NO.: 8527.21.4080
Ryan Dunn Pioneer Electronics (USA) Inc. 970 W. 190th Street, Suite 360 Torrance, CA 90502 RE: The tariff classification of a motor vehicle radio receiver from Thailand Dear Mr. Dunn: In your letter dated February 2, 2026, you requested a tariff classification ruling. The merchandise under consideration is an audio media receiver with an AM and FM tuner, model MVH-S230BT, which is used in motor vehicles. This radio broadcast receiver has Bluetooth connectivity and USB input for easy connection to portable devices, including smartphones, MP3 players, or USB drives, and can read and playback sound directly from a USB memory device. Moreover, this radio receiver is an after-market product designed to replace a standard car stereo in a motor vehicle. The applicable subheading for the audio media receiver with an AM and FM tuner, model MVH-S230BT, will be 8527.21.4080, 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: 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 general rate of duty will be Free. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs.

For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on the Trade Remedy/IEEPA page at https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Lisa Cariello at [email protected].
Sincerely,
(for) Denise Faingar Designated Official Performing the Duties of the Division Director National Commodity Specialist Division