Ms. Joanne Boedicker
C.H. Powell Company
4477 Woodson Road
St. Louis, MO 63134
RE: The tariff classification of a digital AM/FM stereo radio iPod docking station with remote control and several AM/FM radio home music systems from China.
Dear Ms. Boedicker:
In your letter dated May 3, 2007, on behalf of DPI Inc., you requested a tariff classification ruling.
The items in question are referred to as iLIVE models iHT3817DT, iHMD8817DT, iHD818-TBD, and iHMD8818RF. All these items are not capable of operating without an external source of power. Model iHT3817DT is a digital tune AM/FM radio incorporating an iPod docking system. This device functions as a complete radiobroadcast receiver by playing broadcast channels. It also enables the user to insert an iPod and play downloaded music from the iPod through the radio speakers. This apparatus is retailed-packed, at the time of importation, with a remote control; this combination would be considered a set for tariff classification purposes, noting that the AM/FM radio receiver with an iPod docking station imparts the essential character.
Models iHMD8817DT, iHD818-TBD, and iHMD8818RF are home music systems with AM/FM radios, iPod docking stations, and DVD/CD players. Models iHD818-TBD and iHMD8818RF also contain clocks. These all-in-one systems play music from AM/FM radios, iPods, or CDs and play videos from iPods or DVDs. In their condition as imported, these receivers will be packaged for retail sale with remote controls and speakers. All of the aforementioned articles are prima facie classifiable in different headings. It is the opinion of this office, that each system would be considered a set for tariff classification purposes, in noting that the AM/FM radio receiver with built-in iPod docking station and CD/DVD player imparts the essential character. Together, each enables the user to access audio/video entertainment with neither the function of audio entertainment nor the function of visual entertainment performing the principal function. Therefore, in accordance with General Rule of Interpretation 3(c), classification will be in the heading (in this instance, 8527, HTS) which occurs last in numerical order among those which equally merit consideration.
The applicable subheading for the digital AM/FM stereo radio iPod docking station with remote control and the AM/FM radio home music systems will be 8527.91.60, 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