CLA-2 CO:R:C:G KK 083067
Mr. Salvatore R. Della Ventura
Classification and Compliance Manager
Sony Corporation of America
Sony Drive
Park Ridge, New Jersey 07656
RE: Classification of portable VCR with built-in LCD color
television and AM/FM radio.
Dear Mr. Ventura:
Your request of September 26, 1988, for a binding ruling
regarding the tariff classification under the HTSUSA of a
portable VCR with built-in LCD color TV and AM/FM radio was
referred to this office for a direct reply to you.
FACTS:
The merchandise in question consists of an 8mm video
cassette recorder, a 3 inch LCD color television receiver and
an AM/FM radio -- all contained in a single, compact and
portable housing.
ISSUE:
Whether the subject merchandise is properly classifiable
in subheading 8528.10.40, HTSUSA, as television receivers . . .
whether or not combined, in the same housing, with radio
broadcast receivers or sound or video recording or reproducing
apparatus; or in subheading 8521.10.00, HTSUSA, as video
recording or reproducing apparatus.
LAW AND ANALYSIS:
Pursuant to General Rules of Interpretation 1, HTSUSA,
which requires that merchandise be classified according to the
terms of headings and any section or chapter notes, the subject
merchandise is properly classifiable in subheading 8528.10.40,
HTSUSA. In effect, the statutory language of subheading
8528.10.40, HTSUSA, specifically provides for importer's
merchandise.
- 2 -
HOLDING:
In view of the foregoing, the subject merchandise is
properly classifiable in subheading 8528.10.40, HTSUSA, as
television receivers . . . whether or not combined, in the same
housing, with radiobroadcast receivers or sound or video
recording or reproducing apparatus, dutiable at the rate of 3.9
percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
KKeefe:jaj:1/4/89