CLA-2-85:OT:RR:NC:N1:108
Mr. Ralph Natale
American Shipping Co Inc.
250 Moonachie Road
Moonachie, NJ 07074
RE: The tariff classification of a home cinema system from Malaysia
Dear Mr. Natale:
In your letter dated June 19, 2013, on behalf of Pioneer Electronics USA Inc., you requested a tariff classification ruling.
The merchandise subject to this ruling request is the Pioneer Home Cinema System, model HTP-072. This home cinema system consists of a 3D ready 5.1 channel audio/video AM/FM receiver (model VSX-324-K-P), five satellites speakers (model S-11A-P), one sub-woofer (model S-22W-P), and a remote control.
The audio/video receiver, which cannot operate without an external source of power, contains an AM/FM tuner, a USB port, HDMI ports, network capability for streaming audio files, component video inputs and output, a surround-sound processor, a channel amplifier, and digital/analog input and speaker terminals. Furthermore, this radiobroadcast receiver can read and decode audio files from a USB flash memory device, thereby having the capability to reproduce sound.
The receiver and the speakers interconnected by cables, and the remote control, all of which make up this home cinema system, are considered to be a functional unit, as per Note 4 to Section XVI, with the clearly defined function of reception apparatus for radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus, which is provided for in heading 8527, HTSUS.
The applicable subheading for the Pioneer Home Cinema System, model HTP-072, 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,
Thomas J. Russo
Director
National Commodity Specialist Division