CLA-2 CO:R:C:M 952501 MBR
Mr. James A. Geraghty
Donahue and Donahue
26 Broadway
New York, N.Y. 10004
RE: I/A 44/90; Yorx Electronics Corporation; Combination Stereos
Incorporating Dual Cassette Tape Players
Dear Mr. Geraghty:
This is in reply to your letter of August 24, 1992, requesting
revocation of HQ 087733, dated May 31, 1991, regarding
classification of combination stereos incorporating dual cassette
players, under the Harmonized Tariff Schedule of the United States
(HTSUS).
FACTS:
The nonportable 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.
On May 31, 1991, we issued Internal Advice 44/90, HQ 087733,
regarding the classification of the Yorx combination stereos
incorporating dual cassette decks, Model No. R5116R. In that
Internal Advice we determined that combination stereos
incorporating dual cassette tape players were classifiable under
subheading 8527.31.50, HTSUS, which provides for other
radiobroadcast receivers combined with sound recording or
reproducing apparatus, other, other combinations incorporating tape
recorders.
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 HTSUS. HQ
950882 resulted in the revocation of HQ 087179, and has
consequently resulted in the reconsideration and revocation of
Internal Advice 44/90, HQ 087733.
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ISSUE:
Are combination stereos incorporating dual cassette decks
classifiable under the provision for combination stereos
incorporating tape players which are incapable of recording in
subheading 8527.31.40, HTSUS, or are they classifiable under
subheading 8527.31.50, HTSUS, which provides for other combinations
incorporating tape recorders?
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, it is necessary to uniformly apply the instant
classification principle. Thus, the Yorx Model No. R5116R
combination stereos incorporating dual cassettes, wherein one tape
player is incapable of recording, are classified in subheading
8527.31.40, HTSUS, which provides for "[c]ombinations incorporating
tape players which are incapable of recording." See HQ 952417,
dated August 24, 1992, which revokes HQ 087733 (I/A 44/90), dated
May 31, 1991.
HOLDING:
The Yorx Model No. R5116R stereo combinations incorporating
dual cassette tape players, are classifiable in subheading
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8527.31.40, HTSUS, which provides for stereo combinations
incorporating tape players which are incapable of recording.
Sincerely,
John Durant, Director
Commercial Rulings Division