HQ 083067: Classification of portable VCR with built-in LCD color television and AM/FM radio.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                       HQ 083067

                                     July 26, 1989


            CLA-2 CO:R:C:G  KK  083067

            CATEGORY:  Classification

            TARIFF NO.:  8528.10.4000, HTSUSA

            Mr. Salvatore R. Della Ventura
            Classification and Compliance Manager
            Sony Corporation of America
            Sony Drive
            Park Ridge, New Jersey  07656

            RE:  Classification of portable VCR with built-in LCD color
                 television and AM/FM radio.

            Dear Mr. Ventura:

                 Your request of September 26, 1988, for a binding ruling
            regarding the tariff classification under the HTSUSA of a
            portable VCR with built-in LCD color TV and AM/FM radio was
            referred to this office for a direct reply to you.

            FACTS:

                 The merchandise in question consists of an 8mm video
            cassette recorder, a 3 inch LCD color television receiver and
            an AM/FM radio -- all contained in a single, compact and
            portable housing.

            ISSUE:

                 Whether the subject merchandise is properly classifiable
            in subheading 8528.10.40, HTSUSA, as television receivers . . .
            whether or not combined, in the same housing, with radio
            broadcast receivers or sound or video recording or reproducing
            apparatus; or in subheading 8521.10.00, HTSUSA, as video
            recording or reproducing apparatus.

            LAW AND ANALYSIS:

                 Pursuant to General Rules of Interpretation 1, HTSUSA,
            which requires that merchandise be classified according to the
            terms of headings and any section or chapter notes, the subject
            merchandise is properly classifiable in subheading 8528.10.40,
            HTSUSA.  In effect, the statutory language of subheading
            8528.10.40, HTSUSA, specifically provides for importer's
            merchandise.












                                         - 2 -

            HOLDING:

                 In view of the foregoing, the subject merchandise is
            properly classifiable in subheading 8528.10.40, HTSUSA, as
            television receivers . . . whether or not combined, in the same
            housing, with radiobroadcast receivers or sound or video
            recording or reproducing apparatus, dutiable at the rate of 3.9
            percent ad valorem.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division








































            6cc:  Area Director, New York Seaport
            KKeefe:jaj:1/4/89