CLA-2-85:OT:RR:E:NC:1:108

Ms. Beth Park
Coby Electronics Corp.
3030 E. Victoria St.
Rancho Dominguez, CA 90221

RE: The tariff classification of a wireless Internet and FM receiver from China.

Dear Ms. Park:

In your letter dated April 9, 2009, you requested a tariff classification ruling.

The merchandise under consideration is a wireless Internet and FM radiobroadcasting receiver, model number IR850. This receiver is 11.8 inches in width, by 3.7 inch in height, by 7.7 inches in depth and weighs 6.5 lbs. This receiver can stream Internet radio station (Web radio) and digital files through its Wi-Fi Internet connections. It also receives FM radiobroadcasts through the ether and consists of an alarm clock with a timer, and built-in stereo speakers. The IR850 is not capable of operating without an external source of power and includes an FM tuner.

The applicable subheading for the wireless Internet and FM receiver will be 8527.92.5000, 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: Not combined with sound recording or reproducing apparatus but combined with a clock: Other. The rate of duty will be 3 percent ad valorem.

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.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division