CLA-2-85:OT:RR:NC:N1:108
Mr. Ralph Natale
American Shipping Company Inc.
140 Sylvan Avenue
Engelwood Cliffs, NJ 07632
RE: The tariff classification of a complete car audio package from China
Dear Mr. Natale:
In your letter dated April 15, 2010, on behalf of Pioneer Electronics USA Inc., you requested a tariff classification ruling.
The merchandise under consideration is a set that consists of an AM/FM/CD/USB radiobroadcast receiver packaged for retail sale with four 6 ½ inch two way car speakers, model number DXT-2266UB. The radio receiver contains an optical disc player, MP3/WMA playback, a built in amplifier, and a USB unit. This radio receiver cannot operate without an external use of power and is of a kind used in a motor vehicle. The speakers contain 200 watts of power (50 watts to 4 speaker channels). It is the opinion of this office that the essential character of this set is imparted by the AM/FM/CD/USB radiobroadcast receiver.
The applicable subheading for model number DXT-2266UB will be 8527.21.40, 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: Radiobroadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles: Combined with sound recording or reproducing apparatus: 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,
Robert B. Swierupski
Director
National Commodity Specialist Division