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NY I84015

July 10, 2002

CLA-2-85:RR:NC:1:108 I84015


TARIFF NO.: 8527.31.6040

Mr. Dennis Heck
6600 Orangethorpe Ave.
P.O. Box 6600
Buena park, CA 90622-6600

RE: The tariff classification of AM/FM receiver /amplifier from Malaysia.

Dear Mr. Heck:

In your letter dated June 28, 2002 you requested a tariff classification ruling.

The item in question is an AM/FM Radio Receiver/Amplifier combined in the same housing with a CD/DVD Player that is designed for home theater use. It is denoted as model DVR-S100. This particular model does not contain a clock and can only operate with an external source of power. It is indicated that this item will be imported as a sole unit. It will be imported without speakers.

Based upon the descriptive literature this device is designed to receive and play radio broadcasts, audio CDs and both audio and visual DVDs. It is designed to provide a complete home theater entertainment system to the user.

GRI 2b states that if a product is a mixture or combination of materials or substance that are, prima facie, classifiable in two or more headings, then GRI 3 applies. This office is of the opinion that this device is a composite good because it is composed of both a video-reproducing device and a radio broadcast receiver combined with an audio reproducing device. It will therefore be classified in accordance with GRI 3.

GRI 3b provides that mixtures, composite goods consisting of different materials or made up of different components, shall be classified as if they consisted of the material or component, which gives them their essential character.

EN VIII to GRI 3b states that the factors will vary as between different kinds of goods to determine the essential character. “It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.”

Based upon the nature of this device it is the opinion of this office that neither the radio broadcast receiver, combined with an audio CD player nor the video DVD player impart an essential character. Therefore classification will be in accordance with GRI 3c.

The applicable subheading for the Yamaha DVR-S100 AM/FM Receiver/Amplifier combined with a CD payer and a DVD video player 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 or recorders. 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 646-733-3014.


Robert B. Swierupski

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