CLA-2-85: RR: NC: 1:108
Mr. James F. O’Hara
Stein Shostak Shostak Pollack & O’Hara, LLP
865 South Figueroa Street
Los Angeles, CA 90017
RE: The tariff classification of an Audio-Video Receiver set from Malaysia.
Dear Mr. O’Hara:
In your letter dated February 28, 2007, on behalf of Pioneer Electronics USA, Inc. of Long Beach, California, you requested a tariff classification ruling.
The item in question is a Pioneer brand Audio-Video Receiver, which is denoted as model VSX-1017TXV. This receiver functions as an amplifier, a FM/AM tuner, a surround-sound processor, and an audio/video input-output selector. In addition, it is iPod ready since it has an integrated iPod docking station. Recorded music is played through the receiver from the iPod and song title, artist, etc. are shown on the receiver display. Furthermore, the iPod’s battery is charged when connected to the receiver. Model VSX-1017TXV is not capable of operating without an external source of power.
In its condition as imported, the receiver will be packaged for retail sale with the following: a remote control, a FM antenna, an AM antenna, an operational manual, and a warranty card. This combination would be considered a set for tariff classification purposes with the audio-video receiver imparting the essential character.
Although you suggested in your letter that this Pioneer receiver should be classified under subheading 8527.31.6080, it should be noted that effective for this merchandise entered on or after February 3rd of 2007, the classification has been changed to 8527.91.6080.
The applicable subheading for the Audio-Video Receiver set, model VSX-1017TXV, will be 8527.91.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Reception apparatus for radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock: Other: Combined with sound recording or reproducing apparatus: Other: Other. The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Lisa Cariello at 646-733-3014.
Robert B. Swierupski