CLA-2 CO:R:C:M 951932 MBR
District Director
U.S. Customs Service
Dallas/ Ft. Worth International Airport
P.O. Box 619050
75261
RE: Protest No. 5501-9X-XXXXXX; Combination Dual Cassette Stereo
Incorporating Tape Players Incapable of Recording; HQ 950882
Dear Sir:
This is our response to Protest number 5501-9X-XXXXXX, dated
12-6-91, and Application for Further Review, regarding the
classification of a combination dual cassette stereo, under the
Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The imported merchandise consists of a Sharp Corporation
combination stereo system model number RS-4700AV. This system
combines the following in one housing: an AM/FM stereo receiver,
a dual cassette deck, and a compact disk player. This stereo
system operates on AC only and is not portable.
ISSUE:
What is the classification of AM/FM dual cassette stereos,
under the Harmonized Tariff Schedule of the United States (HTSUS)?
LAW & ANALYSIS:
Customs has reconsidered its opinion in HQ 087179, dated May
31, 1991, and subsequently revoked that ruling with the issuance
of HQ 950882, dated August 7, 1992. Based upon our further
analysis and research, it is now Customs position that the instant
merchandise is classifiable in subheading 8527.31.40, HTSUS, which
provides for combinations incorporating tape players which are
incapable of recording.
In the above referenced HQ 950882, we stated the following:
-2-
The issue before us specifically is whether a "dual cassette
tape player" incorporates tape players which are incapable of
recording. In fact, the dual cassette deck features both a
tape recorder and a tape player. While the tape recorder can
both play and record, the tape player is only capable of
playing. In our previous ruling we took the view that the
dual cassette deck should be considered a single entity which
was capable of recording. However,, upon further review, we
believe that the tariff provision contemplates that we
consider the respective functions of the tape player and
recorder separately. The dual cassette deck therefore
incorporates a tape player that is incapable of recording.
For this reason, we conclude that the instant merchandise is
classifiable under subheading 8527.31.40, HTSUS, which
provides for combinations incorporating tape players which are
incapable of recording.
HOLDING:
The Sharp Corporation, non-portable dual cassette combination
stereo, model number RS-4700AV, is classifiable in subheading
8527.31.40, HTSUS, which provides for combinations incorporating
tape players which are incapable of recording.
Since reclassification of the merchandise as indicated above
will result in a lower rate of duty than claimed, the protest
should be allowed in full. A copy of this decision should attached
to the Customs Form 19 and provided to the protestant as part of
the notice of action on the protest.
Sincerely,
John Durant, Director