CLA-2 CO:R:C:M 089395 CMS
8527.11.60
Mr. J. Kevin Horgan, Esq.
Pillsbury, Madison & Sutro
1667 K Street, N.W.
Suite 1100
Washington, D.C. 20006-1676
RE: Reception Apparatus For Radiobroadcasting; Same Housing;
Combined With Sound Recording Or Reproducing Apparatus;
Stereo; Audio; Tape Players Incapable, Capable Of
Recording, Playing; Dual Cassette Decks; Double; Capable
Of Operating Without External Source Of Power
Dear Mr. Horgan:
This is in response to your request on behalf of Thomson
Consumer Electronics, Inc. (Thomson), dated May 20, 1991, for a
classification ruling on certain radiobroadcast receivers.
FACTS:
The merchandise is described in the product "Use and Care
Guide" as the "GE AM-FM Stereo Radio/Dual Cassette Recorder,
Model: 3-5632". The product consists of a radiobroadcast
receiver combined in the same housing with a dual cassette deck.
The product is a portable model which is capable of operating
with batteries and without an external source of power.
The dual cassette deck contains two tape wells. One well
has tape heads for recording and playing, and the other well has
a tape head for playing only. The dual cassette deck features
the ability to record from one tape to another with or without
synchronized dubbing, to record from the radio, and to play. The
wells are also designed to work together so that when the end of
the tape in one well is reached, the pause mechanism of the other
well disengages to allow continuous play.
-2-
The dual cassette deck wells are driven by the same motor,
which is incorporated in the cassette deck assembly mounted
behind the tape deck section of the main system housing. When
the "play" button of either of the wells is pressed, the motor
rotates the tape spindles of both wells. The dual cassette deck
wells share the same audio power amplifier and output, and common
parts including those in the cassette deck assembly mounted
behind the tape deck section of the main system housing. The dual
cassette deck wells also share certain tape deck controls such as
the "Function" and dubbing switches.
ISSUE:
Is the merchandise classified in subheading 8527.11.11 as
combinations incorporating tape players which are incapable of
recording, in subheading 8527.11.20 as radio-tape recorder
combinations, or in subheading 8527.11.60 as other combinations?
LAW AND ANALYSIS:,
The Harmonized Tariff Schedule of the United States
Annotated (HTSUSA) superseded the Tariff Schedules of the United
States Annotated (TSUSA) effective January 1, 1989. The HTSUSA
provides that the classification of articles is governed by the
General Rules of Interpretation (GRI's). GRI 1 states in
pertinent part that "...classification shall be determined
according to the terms of the headings and any relative section
or chapter notes...".
Heading 8527 in part describes reception apparatus for
radiobroadcasting, combined in the same housing with sound
recording or reproducing apparatus. The merchandise under
consideration is described by Heading 8527.
GRI 6 governs the classification of goods in the subheadings
of a heading. GRI 6 provides in pertinent part that the
classification of goods in the subheadings of a heading is
determined according to the terms of the subheadings.
The article descriptions for the subheadings at issue read
as follows:
8527.11.11 Combinations incorporating tape players
which are incapable of recording
Other:
8527.11.20 Radio-tape recorder combinations
8527.11.60 Other
-3-
Thomson argues that the merchandise is classified in
subheading 8527.11.11, on the basis that it incorporates tape
players which are incapable of recording. It is beyond doubt,
however, that the dual cassette deck incorporated in the product
is capable of recording. The merchandise does not incorporate
tape players which are incapable of recording.
The dual cassette deck physically and functionally
integrates two tape wells to allow the wells to be used together
to record from one well to the other with or without synchronized
dubbing, or to have continuous play from one well to the other.
Even when utilizing the continuous play feature, the well with
the tape head capable of recording is used. One can also use the
dual cassette deck for single well play or record; however, the
"play only" well cannot operate without the many common tape deck
parts or components it shares with the "record/play" well, parts
or components which allow the dual cassette deck to be capable of
recording.
If classified separately, the dual cassette deck would be
described by Heading 8520 as a tape recorder incorporating a
sound reproducing (playing) device. The fact that the dual
cassette deck may be housed together with a radiobroadcast
receiver does not erase its identity as a dual cassette deck that
records as well as plays.
The merchandise is not described by subheading 8527.11.11,
HTSUSA.
The merchandise is also not described by subheading
8527.11.20, as a radio-tape recorder combination. The dual
cassette deck is a tape recorder which also incorporates a sound
reproducing (playing) device, and would be classified as such in
Heading 8520 if presented separately.
We note that the article description for subheading
8527.11.20 is more restrictive than the article description for
non-portable radiobroadcast receiver combinations incorporating
tape recorders, provided for in subheading 8527.31.50. See HQ
Ruling 085971 (March 9, 1990).
The merchandise under consideration is classified as
reception apparatus for radiobroadcasting, combined in the same
housing with sound recording or reproducing apparatus, capable of
operating without an external source of power, other, other, in
subheading 8527.11.60, HTSUSA.
HOLDING:
The merchandise under consideration is classified as
reception apparatus for radiobroadcasting, combined in the same
housing with sound recording or reproducing apparatus, capable of
-4-
operating without an external source of power, other, other, in
subheading 8527.11.60, HTSUSA, which provides for a free rate of
duty for products of Generalized System of Preferences (GSP)
countries.
Sincerely,
John Durant, Director
Commercial Rulings Division