The tariff classification of FM stereo radio systems from China

NY R02851 November 18, 2005 CLA-2-85: RR: NC: 1:108 R02851 CATEGORY: Classification TARIFF NO.: 8527.31.6040 Ms. Roxane Peiffer Norman G. Jensen, Inc. 3050 Metro Drive #300 Minneapolis, MN 55425 RE: The tariff classification of FM stereo radio systems from China Dear Ms. Peiffer: In your letter dated November 17, 2005 you requested a tariff classification ruling. The items in question are denoted as the Geneva Sound Systems models XL and L. Each system is composed of an FM radio broadcast receiver, separate stereo speakers and an amplifier. Each model varies only in size and wattage output. Both must operate from an outside power source. The FM radio broadcast receiver is combined with a CD player and input capability for an iPod. All sound produced will be transmitted to the speakers for maximum stereo sound. It should be noted that the FM radio broadcast receiver conforms to Channel Master v. United States. Neither system is imported with either audio CD-ROMs or an iPod. 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.” It is the opinion of this office that both sound systems conform to Legal Note 4, Section XVI of the Harmonized Tariff schedule of the United States and comprise a functional unit. The configuration of components, for each model, contributes to the function of radiobroadcast reception combined with sound recording and or reproducing apparatus. Classification will be accordingly. The applicable subheading for the Geneva sound Systems 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