Mr. Robert Decker
Mitsubishi Logistics America Corp.
11934 So. La Cienega Blvd.
Hawthorne, CA 90250
RE: The tariff classification of a receiver from Japan.
Dear Mr. Decker:
In your letter dated March 10, 2009, on behalf of Icom America, Inc., you requested a tariff classification ruling.
The merchandise in question is a receiver, which is referred to as the “IC-PCR2500.” This receiver is capable of receiving AM, FM, WFM, SSB, CW, DV and P25 radio frequencies through the ether without any line connection. It is stated that this receiver cannot select, detect, and amplify a radiobroadcasting signal by itself. The IC-PCR2500 can be connected to a PC and the PC can perform the selecting, detecting, and amplifying functions.
In its condition as imported, this receiver will be packaged for retail sale with the following: an antenna, an AC adapter, a USB cable, a compact disk, a foot pad sheet, and a cable hanger. This combination would be considered a set for tariff classification purposes with the receiver imparting the essential character.
In your letter you suggest classification under subheading 8527.99.1500, HTSUS, which provides for other radio receivers. A radio receiver has been lexicographically and judicially defined as capable of performing three basic functions: selectivity, amplification, and detection. Since this receiver cannot perform these three functions, subheading 8527.99.1500, HTSUS is not applicable.
The applicable subheading for the IC-PCR2500 will be 8527.99.4000, 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. The rate of duty will be 6 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.
Robert B. Swierupski
National Commodity Specialist Division