The tariff classification of home music systems from China.

NY R00700 September 3, 2004 CLA-2-85:RR:NC:1:108 R00700 CATEGORY: Classification TARIFF NO.: 8527.31.6040 Ms. Wendy M. Lawson Sears Roebuck & Co. 3333 Beverly Road D5-256B Hoffman Estates, IL 60179 RE: The tariff classification of home music systems from China. Dear Ms. Lawson: In your letter dated August 13, 2004, you requested a tariff classification ruling. The subject merchandise, based on the submitted information, consists of two AM/FM stereo radios, item numbers 90004 and 90024, with each featuring a top loading CD/CDR/CD-RW player and two detachable speakers, as well as a built-in stereo headphone jack. Each stereo unit has a CD player that does not record but can repeat play, skip, search, pause, and stop. The stereo unit of item number 90004 has a dial tuner with a green backlit LCD display, whereas the stereo unit of item number 90024 has a digital tuner with a two-digit red LED display. It is stated that each unit cannot operate without the speakers and that each one requires an external source of power to function. Legal Note 4 of Section XVI, HTS, provides "Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings of chapter 84 or chapter 85, then the whole falls to be classified in the heading appropriate to that function.” In the opinion of this office, the stereo units with detachable speakers conform to Legal Note 4, Section XVI of the Harmonized Tariff Schedule of the United States and comprise a functional unit. Together, they contribute to the function of playing music. Therefore, the classification of these stereo units when imported together will be in accordance with the aforementioned legal note.  The applicable subheading for these stereo radios, incorporating CD/CDR/CD-RW players, with detachable speakers will be 8527.31.6040, 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: Other radiobroadcast receivers, including apparatus capable of receiving also radiotelephony or radiotelegraphy: Combined with sound recording or reproducing apparatus: Other: Other…Incorporating optical disc (including compact disc) players or recorders. 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