HQ 950596: Nonportable radio combinations; GRI 6; 8527.11.20;8527.11.40; 8527.11.60; 8527.31.40; 8527.31.60; HQ 085971; HQ087179; HQ 089395

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 950596
                                                               
                         August 24, 1992

CLA-2 CO:R:C:M  950596 MBR

CATEGORY:  Classification

TARIFF NO.:  8527.31.50

Mr. Douglas W. Sirinek
Sharp Electronics Corporation
Sharp Plaza
P.O. Box 650
Mahwah, N.J. 07430-2135

RE:   Nonportable radio combinations; GRI 6; 8527.11.20;
8527.11.40; 8527.11.60; 8527.31.40; 8527.31.60; HQ 085971; HQ
087179; HQ 089395

Dear Mr. Sirinek:

     This is in response to your letter of October 21, 1991,
requesting the classification of nonportable radio combinations
under the Harmonized Tariff Schedule of the United States
(HTSUS).

FACTS:

     The articles in question are combination radio/dual
cassette/compact disc [CD] players, incapable of operating
without an external source of power (i.e., "nonportable"), from
Japan, Korea and Malaysia.  Models CDC900, CMS980CD and CMSR300CD
each incorporate a radio, a dual cassette deck and a compact disc
player in the same housing.  

ISSUE:

     What is the proper classification for the nonportable,
combination radio/dual cassette/CD players under the HTSUS?

LAW AND ANALYSIS:   

     The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule.  GRI
             

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1 states in pertinent part that "for legal purposes,
classification shall be determined according to the terms of the
headings and any relative section or chapter notes . . . ."

     Heading 8527, HTSUS, in part describes reception apparatus
for radiobroadcasting, whether or not combined in the same
housing with sound recording or reproducing apparatus.  The three
models of nonportable, radio combinations under consideration are
described by this heading.

     GRI 6 governs the classification of goods in the subheadings
of a heading.  GRI 6 provides in pertinent part that the
classification of goods in the subheadings of a heading is
determined according to the terms of the subheadings.  In the
instant case, the relevant subheadings are as follows:

     8527.31.40     Combinations ["[c]ombined with sound
                    recording or reproducing apparatus"]
                    incorporating tape players which are
                    incapable of recording

     8527.31.50     Other combinations incorporating tape 
                    recorders

     8527.31.60     Other

     Subheading 8527.31.40, HTSUS, is inapplicable in this
instance because the dual cassette decks incorporated into the
systems are capable of recording.  The systems do not incorporate
tape players which are incapable of recording.  See HQ 087179,
dated May 31, 1991.  

     Unlike subheading 8527.31.40, HTSUS, which restricts the
tape players described to those which are incapable of recording,
subheading 8527.31.50, HTSUS, does not restrict the tape
recorders described to those which are incapable of playing. 
Because the three combinations under consideration incorporate
tape recorders, they are classifiable under subheading
8527.31.50, HTSUS.

     Sharp argues that the units are classifiable under
8527.31.60, HTSUS.  The two factors which they state led them to
this conclusion are as follows:  (1) although each model combines
a radio with a tape recorder, the tape recorder is actually part
of a dual cassette deck that incorporates a nonrecording playback
well; and (2) the presence of a CD player makes each model more
than a simple combination of radio and tape player.  In support
of these contentions, Sharp cites HQ 085971, dated March 9,
 

                          - 3 -

1990, and HQ 089395, dated August 26, 1991.  Both of these
rulings concerned the classification of stereo combinations,
which were capable of operating without an external source of
power (i.e., "portable").

     In HQ 085971, the classification of three models of portable
radiobroadcast receiver combinations was considered.  The models
were single cassette tape recorders (with the capability to
record), with AM/FM radios and CD players.  These models were all
classified under subheading 8527.11.60, HTSUS, which provides for
"[r]adiobroadcast receivers capable of operating without an
external source of power . . . [c]ombined with sound recording or
reproducing apparatus . . . [o]ther . . . [o]ther."  

     In HQ 089395, the classification of a portable
radiobroadcast receiver combined in the same housing with a dual
cassette deck was considered.  This combination was also
classified under subheading 8527.11.60, HTSUS.

     The subheadings at issue in these cases were as follows:

     8527.11.20     Radio-tape recorder combinations

     8527.11.40     Radio-phonograph combinations

     8527.11.60     Other

Sharp contends that the reasoning of these rulings should apply
with equal force to the classification of similar, nonportable
units.  However, while the units themselves may or may not be
similar, the provisions for these portable and nonportable
radiobroadcast receiver combinations are clearly quite different.
The subheadings listed above that apply to portable
radiobroadcast receiver combinations are far more restrictive
than the article descriptions for nonportable radiobroadcast
receiver combinations.  

     In HQ 085971, this office stated that the provisions for
portable "radio-tape recorder combinations" and "radio-phonograph
combinations" were intended to include only those combinations
that were specified, eo nomine, in those particular subheadings. 
Thus, combinations which include a CD player and combinations
incorporating a dual cassette deck cannot be classified under
8527.11.20, HTSUS, or 8527.11.40, HTSUS.

     The same, however, does not hold true for nonportable
combinations.  Subheading 8527.31.50, HTSUS, provides for 
combinations incorporating tape recorders.  The instant
merchandise is classifiable under this subheading because the 
 


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systems are "combinations incorporating tape recorders," and the
fact that these "combinations" include CD players does not take
them beyond the scope of this subheading.  Similarly, the fact
that a combination incorporating a dual cassette deck would not
be classified as a "radio-tape recorder combination" under
subheading 8527.11.20, HTSUS, does not mean that these
combinations are beyond the scope of subheading 8527.31.50,
HTSUS. 
     
HOLDING:

     The Sharp Model CDC900, CMS980CD and CMSR300CD nonportable,
radio combinations are classifiable under subheading 8527.31.50,
HTSUS, which provides for "[r]eception apparatus for . . .
radiobroadcasting, whether or not combined, in the same housing,
with sound recording or reproducing apparatus . . . [o]ther
radiobroadcast receivers . . . [c]ombined with sound recording or
reproducing apparatus . . . [o]ther . . . [o]ther combinations
incorporating tape recorders."  The corresponding rate of duty
for articles of this subheading is 4.9% ad valorem.  
      

                              Sincerely,

                              
                            

                              John Durant, Director
                              Commercial Rulings Division