CLA-2 RR:CR:GC 966989 MG

Port Director
610 S. Canal Street, 3rd Floor
Chicago, IL 60607

RE: Protest 3901-03-101981; CD alarm clock radio

Dear Port Director:

This is our decision on Protest 3901-03-101981, filed against your classification, of a radio alarm clock incorporating a compact disc (CD) player, under the Harmonized Tariff Schedule of the United States (HTSUS). The entries under protest were liquidated on September 12, 2003, under subheading 8527.39.00, HTSUS, and this protest was timely filed on October 22, 2003.

FACTS: The merchandise at issue is a radio alarm clock incorporating a CD player and requiring an external power source for operation. Protestant claims classification of the merchandise under subheading 8527.31.60, HTSUS, as “Reception apparatus for radiotelephony, radiotelegraphy or radiobroadcasting, whether or not combined, in the same housing, with a 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.”

ISSUE:

Whether the terms of subheading 8527.31, HTSUS, provides for a radio incorporating both a clock and CD player, such as the merchandise at issue, or whether such a device must be classified under subheading 8527.39.00, HTSUS.

LAW AND ANALYSIS:

Merchandise is classifiable under the HTSUS in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the remaining GRIs. GRI 6 states that the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires.

The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. The ENs, although neither dispositive nor legally binding, facilitate classification by providing a commentary on the scope of each heading of the HTSUS, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80.

The HTSUS provisions under consideration are as follows:

Reception apparatus for radiotelephony, radiotelegraphy or radiobroadcasting, whether or not combined, in the same housing, with a 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

* * * * * *

8527.39.00 Other

Heading 8527, HTSUS, applies to reception apparatus for radiobroadcasting and therefore applies to the instant merchandise, a radio alarm clock incorporating a CD player. Because two competing subheadings within heading 8527, HTSUS, are at issue, GRI 3(a) is applied through GRI 6. GRI 3(a) states that when, by application of rule 2(b) or for any other reason, goods are prima facie classifiable under two or more subheadings, the subheading which provides the most specific description shall be preferred to a subheading providing a more general description. In Orlando Food Corp. v. US, 140 F.3d 1437, 1441 (Fed. Cir. 1998) (quoting, United States v. Siemens Am., Inc., 653 F.2d 471, 478 (CCPA 1981)), the court addressed GRI 3(a), holding that under the rule of relative specificity, the subheading with requirements more difficult to satisfy will prevail and be applied over a more general subheading because it describes the article with the greatest degree of accuracy and certainty. Additionally, with regard to classification when a “basket” provision is being considered, classification therein is appropriate “only when there is no tariff category that covers the merchandise more specifically.” See Apex Universal, Inc. v. United States, 22 CIT 465 (1998).

CBP notes that subheading 8527.31, HTSUS, is a more specific provision than subheading 8527.39.00, HTSUS, providing as it does for merchandise “[c]ombined with sound recording or reproducing apparatus,” as opposed to “[o]ther.” Within subheading 8527.31, HTSUS, CBP has previously classified a clock radio incorporating a cassette player and telephone, specifically under subheading 8527.31.40, HTSUS. See HQ 954412, dated August 18, 1993 and NY DD 885222, dated May 12, 1993. Thus, notwithstanding the telephone incorporated into that merchandise, a radio combined with both a sound reproducing device and a clock was classified within subheading 8527.31, HTSUS. This ruling supports the conclusion that, because the word “clock” is specifically mentioned in the text to heading 8527, HTSUS, it is not necessary that the word “clock” be specifically mentioned again within subheading 8527.31, HTSUS, in order to classify an item incorporating a clock therein.

The merchandise at issue is similar to that classified in HQ 954412 and NY DD 885222, with respect to it being a radio combined with both a sound reproducing device, in this case a CD player, and a clock. As previously state, CBP does not require that the word “clock” be specifically mentioned within the subheading text of 8527.31, HTSUS, because it is already specifically mentioned in the heading text. As a result, subheading 8527.31, HTSUS, the more specific provision, shall apply. Within that subheading, the CD alarm clock radio is classified under 8527.31.60, HTSUS. CBP notes that in NY J83164, dated April 10, 2003, substantially similar merchandise to that at issue was classified under subheading 8527.39.00, HTSUS. However, because subheading 8527.31.60, HTSUS, more specifically describes the merchandise presently at issue, CBP reexamined its position and revoked the NY ruling in HQ 967274. HOLDING:

The radio alarm clock incorporating a CD player is classified under subheading 8527.31.6040, Harmonized Tariff Schedule of the United States Annotated, as “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.” The 2003 column one rate of duty is Free.

Duty rates are provided for the Protestant’s convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.

You are instructed to ALLOW the protest. In accordance with the Protest/Petition Processing Handbook (CIS HB, January 2002, pp. 18 and 21), you are to mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will make the decision available to CBP personnel, and to the public on the CBP Home Page on the World Wide Web at www.cbp.gov, by means of the Freedom of Information Act, and other methods of public distribution.

Sincerely,

Myles B. Harmon, Director,
Commercial Rulings Division