CLA-2-85:OT:RR:NC:N1:108

Mr. Kent Sunakoda
James J. Boyle & Co.
1200 Corporate Center Drive
Suite 350
Monterey Park, CA 91754

RE: The tariff classification of AM/FM audio/video receivers from Malaysia

Dear Mr. Sunakoda:

In your letter dated July 24, 2010, on behalf of the Onkyo U.S.A. Corporation, you requested a tariff classification ruling.

The merchandise under consideration is A/V (audio/video) receivers, models Onkyo TX-NR1008 and Integra DTR-40.2.

The Onkyo TX-NR1008 9.2-Channel Network A/V Receiver features the following: a USB port, HDMI ports, network capability for streaming audio files from the Internet or PC, Internet radio connectivity, HD radio ready and Sirius satellite radio ready, a music optimizer, an Ethernet port, a universal port for single-cable connection of optional Onkyo dock for iPhone/iPod or HD radio tuner, a 135 watts per channel amplifier, an AM/FM tuner, component video inputs and outputs, and S-video inputs and outputs.

The Integra DTR-40.2 7.2-Channel Network A/V Receiver features the following: a USB port, HDMI ports, network capability for streaming audio files from the Internet or PC, Internet radio connectivity, HD radio ready and Sirius satellite radio ready, a music optimizer, an Ethernet port, a universal port for single-cable connection of optional Onkyo dock for iPhone/iPod or HD radio tuner, a 110 watts per channel amplifier, an AM/FM tuner, component video inputs and outputs, and S-video inputs and outputs.

Both receivers, which cannot operate without an external source of power, contain radio broadcasting reception apparatus, amplification and various connectivity and networking features. In addition, the submitted literature indicates that the USB input, in both receivers, can be used to play music files stored on USB mass storage devices (e.g., USB flash drives and MP3 players), which can be plugged into the A/V receiver's USB port. Therefore, both receivers are capable of reproducing sound.

The applicable subheading for these A/V receivers 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: 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.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division