CLA-2-85:OT:RR:NC:N2: 208
Ryan Dunn
Pioneer Electronics (USA) Inc.
970 W. 190th Street, Suite 360
Torrance, CA 90502
RE: The tariff classification of a multimedia receiver from Thailand
Dear Mr. Dunn:
In your letter dated March 4, 2026, you requested a tariff classification ruling.
The merchandise under consideration is the Pioneer multimedia digital media receiver, model number
DMH-WT6000NEX. The receiver is an after-market product designed to be used in a motor vehicle. The
DMH-WT6000NEX is a 10.1-inch capacitive touchscreen floating high definition (HD) display with split
screen mode, that allows for viewing and control of multiple functions at once. This receiver is compatible
with Apple CarPlay and Android Auto via wired and wireless connection, and has features such as, built-in
Bluetooth and Wi-Fi (tethering and hotspot), a radio broadcast tuner, satellite radio ready, dual camera inputs,
digital media playback (MP3, WMA, WAV, AAC, FLAC), voice controls, and Amazon Alexa.
It is the opinion of this office that this multimedia digital receiver is a composite machine, by virtue of
Section XVI, note 3, of the Harmonized Tariff Schedule of the United States (HTSUS), consisting of a
transmission and reception apparatus of voice, images, and other data (heading 8517, HTSUS), a radio
broadcast receiver (heading 8527, HTSUS), and a video monitor (heading 8528, HTSUS). No single
component performs the principal function of this merchandise, as all functions are fully integrated together.
Accordingly, this multimedia receiver is classified by virtue of General Rule of Interpretation (GRI) 3(c), in
the heading which occurs last in numerical order among those under consideration. In this instance, that is
the heading applicable to the video recording or reproducing apparatus, heading 8528, HTS.
The applicable subheading for the DMH-WT6000NEX will be 8528.59.1500, HTSUS, which provides for
“Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television,
whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus:
Other monitors: Other: Color: With a flat panel screen: Incorporating video recording or reproducing
apparatus: With a video display diagonal not exceeding 34.29 cm.” The rate of duty will be Free.
The duties cited above are current as of this ruling’s issuance. 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
at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Lisa Cariello at [email protected].
Sincerely,
(for)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division