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 radiobroadcast receivers from Malaysia
Dear Mr. Sunakoda:
In your letter dated April 23, 2011, on behalf of Onkyo U.S.A. Corporation, you requested a tariff classification ruling.
The merchandise under consideration is the Onkyo TX-SR608 7.2-Channel Home Theater Receiver and the Integra DTR-20.2 5.2-Channel A/V Surround Home Theater Receiver. Both models contain AM/FM radio tuners. However, neither model incorporates sound recording or reproducing apparatus. In addition, both receivers cannot operate without an external source of power.
The Onkyo TX-SR608 has high-definition multimedia interface (HDMI) inputs with support for a 3D video format and an audio return channel. Its audio processing incorporates quality Burr-Brown DACs, lossless Dolby and DTS codecs, and the expanded surround formats of Audyssey DSX and Dolby Pro Logic IIz. In addition, this radiobroadcast receiver has a universal port for an optional Onkyo peripheral device such as a UP-A1 dock, which is to be sold separately, for use with an iPhone/iPod or a UP-HT1 HD radio tuner (not included).
The Integra DTR-20.2 has high-definition multimedia interface (HDMI) inputs with support for a 3D video format and an audio return channel. Its audio processing incorporates quality Burr-Brown, Dolby True-HD, DTS-HD Master Audio, and the expanded surround formats of Audyssey DSX and Dolby Pro Logic IIz. Further, this radiobroadcast receiver has a universal port for an optional Onkyo peripheral device such as a UP-A1 dock, which is to be sold separately, for use with an iPod/iPhone or a UP-HT1 HD radio tuner (not included).
Consideration was given to classifying these receivers in subheading 8527.91.6080, HTSUS, as requested. However, as imported neither of these receivers is combined with sound recording or reproducing apparatus. Therefore, classification in subheading 8527.91.6080, HTSUS, which provides for reception apparatus for radiobroadcasting combined with sound recording or reproducing apparatus, is not applicable.
The applicable subheading for these radiobroadcast receivers will be 8527.99.1500, 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: Other: Other radio receivers. 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