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NY J89243

September 19, 2003

CLA-2-85:RR:NC:1:108 J89243


TARIFF NO.: 8519.99.0045

Mr. Michael Keegan
Schenker Inc. Classifications
Alexander Court One
Bay 1-5
850 Calcon Hook Road
Sharon Hill, PA 19079

RE: The tariff classification of an audio system controller from Germany.

Dear Mr. Keegan:

In your letter dated September 15, 2003, on behalf of your client BMW NA, you requested a tariff classification ruling.

The item in question is denoted as an Audio System Controller (ASK) designed for use within a BMW automobile (sample included).

The device is dually designed as the audio entertainment device and as a controller for the automobile’s audio warning system. The device is designed to be placed within the dashboard of the automobile. It is designed as an audio CD and MINI disc player, without recording capability and without a radio. It also serves as an interface for the audio warning system.

Section XVI Note 3 provides “unless the context requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function”.

It is the opinion of this office that the principal function is that of the audio entertainment. The device is designed to be placed within the dashboard for ease of use. It has all the necessary accesses and controls for playing musical CDs or MINI discs. The additional audio functions are an enhancement feature not operated by the user and not the primary choice by the user

The applicable subheading for the Audio System Controller (ASK) will be 8519.99.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for Turntables, record players, cassette players and other sound reproducing apparatus, not incorporating a sound recording device: Other sound reproducing apparatus: Other 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 646-733-3014.


Robert B. Swierupski

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