The tariff classification of a tabletop entertainment system from China.

NY R04534 August 15, 2006 CLA-2-85:RR:E:NC:1:108 R04534 CATEGORY: Classification TARIFF NO.: 8527.31.6040 Mr. Kirk A. Mercer Polk Audio, Inc. 5601 Metro Drive Baltimore, MD 21215 RE: The tariff classification of a tabletop entertainment system from China. Dear Mr. Mercer: In your letter dated August 2, 2006, you requested a tariff classification ruling. The subject merchandise, based on the submitted information, is known as the ?-Sonic™Entertainment System, which requires a power cord for its operation. This merchandise is a tabletop entertainment system that consists of an AM/FM HD radiobroadcast receiver/amplifier unit with satellite-ready technology. It is stated to incorporate the following: a DVD/CD player (no recording capability), a MP3 Player, a full functional dual-alarm clock radio, an LCD display, and a headphone jack, as well as a full complement of inputs/outputs for connection to an iPod, a PC, a TV, and other MP3 Players. It also has a wireless remote control unit for its various operations. It is stated that this merchandise, at the time of importation, will be put up in a manner suitable for sale directly to users without repacking. The applicable subheading for this entertainment system will be 8527.31.6040, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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 Michael Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division