CLA-2 CO:R:C:M 952417 MBR
Area Director of Customs
New York Seaport
6 World Trade Center
New York, NY 10048
RE: Revocation of HQ 087733; Internal Advice 44/90; Yorx Model
No. R5116R Rack Combination Stereo Combination Incorporating
Tape Players Incapable of Recording; HQ 950882
Dear Area Director:
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, Harmonized Tariff Schedule of the United
States (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.
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.
ISSUE:
Are combination stereos incorporating dual cassette decks
classifiable under the provision for combination stereos
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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."
HOLDING:
The Yorx Model No. R5116R stereo combinations incorporating
dual cassette tape players, are classifiable in subheading
8527.31.40, HTSUS, which provides for stereo combinations
incorporating tape players which are incapable of recording.
Therefore, I/A 44/90, HQ 087733, dated May 31, 1991, is revoked.
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EFFECT ON OTHER RULINGS:
Internal Advice 44/90, HQ 087733, dated May 31, 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