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NY H85401

August 27, 2001

CLA-2-85:RR:NC:1:108 H85401


TARIFF NO.: 8527.31.6040

Mr. Herbert J. Lynch
Sullivan & Lynch, P.C.
156 State Street
Boston, Massachusetts 02109-2508

RE: The tariff classification of Bose Home Entertainment Systems from Mexico and other unspecified countries.

Dear Mr. Lynch:

In your letter dated August 21, 2001, on behalf of your client Bose Corporation of Framingham, Massachusetts, you requested a tariff classification ruling.

The items in question are denoted as the Bose Lifestyle 28 Home Entertainment System and the Bose Lifestyle 35 Home Entertainment System.

Both systems are composed of the Media Center, which houses the AM/FM radio, audio CD/DVD player, amplifier and equalizer. The Acoustimass module which serves as the bass speaker for the systems, speaker arrays and an infrared remote control. The only difference between the two models is that the Bose 28 model features a direct/reflecting cube speaker array and the Bose 35 model features the Jewel Cube speaker.

These systems are designed as home audio entertainment systems, which cannot operate without an external source of power. It is indicated that they will be offered for retail sale as sets.

Explanatory Note X to GRI 3b provides that for the purpose of this rule, the term “goods put up in sets for retail sale” shall mean goods which:

A. Consist of at least two different articles which are, prima facie, classifiable in different headings.

B. Consist of products put up together to meet a specific activity; and

C. Are put up in a manner suitable for sale directly to users without repackaging (e.g. in boxes or cases or on boards).

Both the Bose 28 and 35 systems meet the three-part test and are considered sets. There are at least two articles, which are prima facie classifiable in different headings. The AM/FM radio with CD/DVD player (Media center) under 8527, The Acoustimass bass module with speakers under 8518 and the infrared remote control under 8537. Together the items allow the user to either listen to live audio broadcasts or audio generated by recorded media such as an audio CD or DVD, in one’s home for entertainment. Based upon the information provided the items would be packaged for retail sale without being repackaged after importation.

Since both systems constitute a set and classification cannot be made in accordance with GRI 3(a), the essential character will vary as between different kinds of goods. It may for example, be determined by the nature of the material component, its bulk, quantity or weight or value, or the use of the goods.

It is the opinion of this office that the essential character of these sets are imparted by the Media center. It provides the source for all audio listening and is the major value component of the sets. Therefore classification will be in accordance with Rule GRI 3(b) of the General Rules for the Interpretation of the Harmonized System (GRI).

The applicable subheading for the Bose Lifestyle 28 and Bose Lifestyle 35 Home Entertainment Systems will be 8527.31.6040, 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; Other radiobroadcast receivers, including apparatus capable of receiving also radiotelephony or radiotelegraphy: Combined with sound recording or reproducing apparatus: Other: Other ... Incorporating optical disc (including compact disc) players. The rate of duty will be free.

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 212-637-7039.


Robert B. Swierupski

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