CLA-2-85: RR: NC: 1:108 L88277

Mr. Floyd Sirico
Rogers & Brown
2 Cumberland Street (29401)
P.O. Box 20160
Charleston, SC 29413-0160

RE: The tariff classification of a satellite radio from Korea.

Dear Mr. Sirico:

In your letter dated October 12, 2005, on behalf of ProSpec Electronics, you requested a tariff classification ruling.

The item in question is a satellite radio receiver that is designed for use in an automobile. It is denoted as the JBL Sirius Satellite Receiver model JBL SIR2.5. This device is a functional satellite radio receiver in accordance with Channel Master v. United States. It is exclusively designed for use within an automobile and it is indicated that this particular model does not have any Synchronous Dynamic Random Access memory (SDRAM). Also it does not incorporate any other sound recording or reproducing capability.

The applicable subheading for the JBL SIR2.5 Sirius Satellite Radio Receiver will be 8527.29.8060, 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: Radiobroadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles, including apparatus capable of receiving also radiotelephony or radiotelegraphy: Other: Other … Other. The rate of duty will be 4.4 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 646-733-3014.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division