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NY B81295



February 21, 1997

CLA-2-85:RR:NC:1:108 B81295

CATEGORY: CLASSIFICATION

TARIFF NO.: 8527.31.4040

Mr. Steven B. Zisser
Stein Shostak Shostak & O'Hara
Suite 1200
515 South Figueroa Street
Los Angeles, California 90071-3329

RE: The tariff classification of a combination compact Hi-Fi system.

Dear Mr. Zisser:

In your letter dated January 22, 1997, you requested a tariff classification ruling on behalf of Kenwood U.S.A. Corp.

Per your letter, attached literature, and subsequent phone conversation, items subject to this classification request are described as combination Hi-Fi systems containing a stereo receiver, compact disc player, an equalizer, and a "dual" cassette deck. One cassette is capable of both recording and playback and the other cassette deck is capable of "playback" only. Each system is packaged in a retail carton together with a remote control unit and according to specific model two or more speakers.

The applicable subheading for this item will be 8527.31.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for reception apparatus...other radiobroadcast receivers...combined with sound recording or reproducing apparatus: other: combinations incorporating tape players which are incapable recording...incorporating optical disc (including compact disc) players or recorders. The rate of duty will be 2.1 percent 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,

Robert B. Swierupski
Chief, Metals & Machinery Branch

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