CLA-2-85:RR:NC:1:108 C85943
Mr. James Shaw
Panasonic Logistics Company
2 Panasonic Way
Secaucus, New Jersey 07094
RE: The tariff classification of a Digital Surround Processor
and a Home Theater Receiver from Japan.
Dear Mr. Shaw:
In your letter dated March 31, 1998 you requested a tariff
classification ruling.
The items are a Digital Surround Processor (Model SH-AC500D)
and a Home Theater Receiver (Model SA-AX720). These items will
be both sold separately and together as a set.
The Digital Surround Processor (Model SH-AC500D) decodes the
sound from either a DVD Player, DSS or Direct TV. It then passes
the sound to the Home Theater Receiver in complete
synchronization with the movie.
The Home Theater Receiver (Model SA-AX720) delivers the
sound to each of the systems speakers. It also controls the type
of input, sound level, bass, treble and balance of the sound.
The applicable subheading for the Surround Processor (Model
SH-AC500D) will be 8525.20.9080, Harmonized Tariff Schedule of
the United States (HTS), which provides for Transmission
apparatus for radiotelephony, radiotelegraphy, radiobroadcasting
or television, whether or not incorporating reception apparatus
or sound recording or reproducing apparatus; television cameras;
still image video cameras or other video camera recorders:
transmission apparatus incorporating reception apparatus: other:
other. The rate of duty will be free.
The applicable subheading for the Home Theater Receiver
(Model SA-AX720) and the combined items sold as a set, will be
8527.39.0020, Harmonized Tariff Schedule of the United States
(HTS), which provides for 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 radio broadcast receivers, including apparatus
capable of receiving also radiotelephony or radiotelegraphy:
other: without speakers. The rate of duty will be 3.6 percent ad
valorem.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above
should be provided with the entry documents filed at the time
this merchandise is imported. If you have any questions
regarding the ruling, contact National Import Specialist Michael
Contino at 212-466-5672.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division