Ms. Cathy Bonadonna
Bed Bath & BEYOND
650 Liberty Avenue
Union, NJ 07083
RE: The tariff classification of a radio combined with recording and reproducing devices from China.
Dear Ms. Bonadonna:
In your letter dated June 6, 2007, you requested a tariff classification ruling.
The subject merchandise, based on the submitted information, is an AM/FM radio with turntable, cassette player, and CD player (sku number 14723056), all housed within a retro-style wood cabinet measuring approximately 21 inches by 14 inches by 12 inches. It is stated that its top lid opens to a compartment that contains the turntable. Further, it is noted that its cassette player is only for playback, while its CD player is capable of recording from the turntable and the cassette, but not the radio. This apparatus, incorporating recording and reproducing devices, can only operate through an AC power adapter.
The applicable subheading for this merchandise will be 8527.91.6040, 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: Incorporating optical disc (including compact disc) players or recorders. 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.
Robert B. Swierupski