HQ 951127: Television Receiver, Tuner; Video Cassette Recorder, Player, VCR; Radiobroadcast Receiver; Combined In Same Housing; HQ Ruling 083067, Reconsideration; Subheading 8528.10.40

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 951127

                          March 3, 1992


CLA-2  CO:R:C:M  951127  CMS

CATEGORY: Classification

TARIFF NO.: 8528.10.80

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

RE: Television Receiver, Tuner; Video Cassette Recorder, Player,
    VCR; Radiobroadcast Receiver; Combined In Same Housing;
    HQ Ruling 083067, Reconsideration; Subheading 8528.10.40

Dear Mr. Ventura

     In HQ Ruling 083067 (July 26, 1989), addressed to you,
Customs ruled that certain television receiver/VCR/radiobroadcast
receiver products were classified in subheading 8528.10.40,
Harmonized Tariff Schedule of the United States (HTSUS).  We have
reconsidered the matter and have determined that the merchandise
is properly classified in subheading 8528.10.80, HTSUS.  To
insure uniformity in Customs classification of this merchandise
and eliminate uncertainty, HQ Ruling 083067 has been revoked. 
Enclosed is a copy of HQ Ruling 951066 which explains our
position and revokes HQ Ruling 083067. 

     This notice to you should be considered a revocation of HQ
Ruling 083067 under section 177.9(d)(1), Customs Regulations (19
CFR 177.9(d)(1)).  It is not to be applied retroactively to HQ
Ruling 083067 and will not, therefore, affect past importations
of your company's merchandise under that Ruling.  However, for
the purposes of future transactions in merchandise of this type,
HQ 083067 will not be valid precedent.  We recognize that pending
transactions may be adversely affected by this revocation, in
that current contracts for importations arriving at a port
subsequent to the issuance of HQ Ruling 951066 will be classified
pursuant to it.  If such a situation arises, your 
                               -2-

company may, at its discretion, notify this Office and apply for
relief from the binding effects of the decision as may be
warranted by the circumstances.  

                              Sincerely,





                              John Durant, Director 
                              Commercial Rulings Division