CLA-2 CO:R:C:M 952416 MBR
Mr. J. Kevin Horgan
Pillsbury, Madison & Sutro
1667 K Street, N.W.
Washington, D.C. 20006-1676
RE: Revocation of HQ 089395; Thomson Consumer Electronics;
Portable Combination Stereos Incorporating Tape Players
Incapable of Recording; HQ 950882
Dear Mr. Horgan:
On August 26, 1991, we issued HQ 089395 to you regarding the
classification of portable combination stereos incorporating dual
cassette decks. In that ruling we determined that your
merchandise was classifiable under subheading 8527.11.60, HTSUS,
which provides for radiobraoadcast receivers capable of operating
without an external source of power, combined with sound
recording or reproducing apparatus, other, other.
However, in HQ 950882 (August 7, 1992), the Electronic
Industries Association requested reconsideration of HQ 087179,
regarding the classification of nonportable combination stereos
incorporating dual cassette tape players, under the Harmonized
Tariff Schedule of the United States (HTSUS). HQ 950882 resulted
in the revocation of HQ 087179, and has consequently resulted in
the reconsideration and revocation of your prior decision, HQ
089395.
FACTS:
The portable combination stereos at issue contain dual
cassette tape decks with two tape wells, one of which plays and
records, the other of which only plays.
ISSUE:
Are portable combination stereos incorporating dual cassette
decks classifiable under the provision for combination stereos
incorporating tape players which are incapable of recording in
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subheading 8527.11.11, HTSUS, or are they classifiable under
subheading 8527.11.60, HTSUS, which provides for other
combinations?
LAW & ANALYSIS:
Customs has reconsidered its opinion in HQ 087179, dated May
31, 1991, and subsequently revoked that ruling in HQ 950882,
dated August 7, 1992. Based upon our further analysis and
research, it is now Customs position that stereo combinations
incorporating dual cassette tape players are classified in the
provision for combinations incorporating tape players which are
incapable of recording.
In the above referenced HQ 950882, we stated the following:
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.
Therefore, since the language "combinations incorporating
tape players which are incapable of recording" is the same in the
provision for radiobroadcast receivers capable of operating
without an external source of power (portable stereos), and the
provision for other radiobroadcast receivers (nonportable
stereos), it is necessary to uniformly apply the instant
classification principle. Thus, portable combination stereos
incorporating dual cassettes, wherein one tape player is
incapable of recording, are classified in subheading 8527.11.11,
HTSUS, which provides for "[c]ombinations incorporating tape
players which are incapable of recording."
HOLDING:
The Thomson portable stereo combinations incorporating dual
cassette tape players, are classifiable in subheading 8527.11.11,
HTSUS, which provides for stereo combinations incorporating tape
players which are incapable of recording. Therefore, HQ 089395
dated August 26, 1991, is revoked. There is no change in rate of
duty.
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EFFECT ON OTHER RULINGS:
HQ 089395, dated August 26, 1991, is revoked for the above
stated reasons, under authority of section 177.(d), Customs
Regulations [19 CFR 177.9(d)].
Sincerely,
John Durant, Director
Commercial Rulings Division