CLA-2-85:RR:NC:108:A81914

Mr. Dennis Heck
Tower Group International
2400 Marine Avenue
Redondo Beach, California 90278-1103

RE: The tariff classification of electronics from Malaysia.

Dear Mr. Heck:

In your letter dated March 25, 1996, you requested a tariff classification ruling on behalf of Aiwa America, Inc.

This product is described in your information sheet as model AV-X500, A/V receiver with Built-In 4 Head Hi-Fi VCR. It consists of a 4-Head Video cassette recorder/player, a sound amplifier, and a AM/FM synthesizer Tuner with clock/sleep timer. A single unit housing is used and a remote control device is provided.

The applicable subheading for this item will be 8527.39.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for reception apparatus: other: other. The rate of duty will be 4.8 cents ad valorem.

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 Phil Carabetta at 212-466-5672.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division