Mr. Juan Dominguez
Wal-Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023
RE: The tariff classification of an AM/FM radio/cassette player recorder, karaoke device from China.
Dear Mr. Dominguez:
In your letter dated January 13, 2000 you requested a tariff classification ruling.
The item in question is a portable AM/FM stereo radio, dual cassette player recorder and a karaoke device combined in a single housing. The entire apparatus is capable of operating without an external source of power. Included in the retail package is a cordless microphone, a detachable AC power cord and a pre-recorded audiocassette tape. The item is denoted as model number 8481.
The apparatus can be used for a number of applications specifically as either a radio for listening, as a cassette player for audio cassettes, as a cassette recorder for the recording of audio onto cassettes and as a karaoke device for the ability to sing songs with one’s own voice.
The applicable subheading for the AM/FM radio/cassette player recorder, karaoke device packaged for retail sale will be 8527.13.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for Reception apparatus for radiotelephony, radiotelegraphy or radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock: Radiobroadcast receivers capable of operating without an external source of power, including apparatus capable of receiving also radiotelephony or radiotelegraphy: Other … Other. The rate of duty will be free.
The applicable subheading for the pre-recorded audio cassette tape, in accordance with Legal Note 6 of Chapter 85 will be 8524.51.3040, Harmonized Tariff Schedule of the United States (HTS), which provides for Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37: Other magnetic tapes: Of a width not exceeding 4 mm: Other … Sound recordings on cassette tapes. The rate of duty will be 4.8cents/sq. meter of recording surface.
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 Michael Contino at 212-637-7039.
Robert B. Swierupski