CLA-2-85: RR: NC: 1:108 K84890
Mr. Sam Oh
COBY Electronics Corporation
56-65 Rust Street
Maspeth, NY 11378
RE: The tariff classification of a radio/CD player and a mini audio system from an unspecified country of origin.
Dear Oh:
In your letter dated March 31, 2004 you requested a tariff classification ruling.
The first item in question is denoted as the “Shower CD Player”, item number CDSH287. It is a battery operated AM/FM clock radio with a CD player. It also incorporates a 5” mirror on the CD door, an alarm for the clock, a LCD display for the CD tracks and for the clock and 3.5 mm headphone jack. It is designed as a portable device and is also waterproof for use in the shower.
The applicable subheading for the Shower CD player will be 8527.19.5045, 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 …Other: Other. The duty rate will be 3 percent ad valorem.
Your inquiry concerning the Mini Audio System is unable to be answered at this time. The issue is currently before Customs Headquarters for review. You may wish to consider resubmission of your request at a later date. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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 646-733-3014.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division