HQ 952229: Protests No. 5501-9X-XXXXXX, 5501-9X-XXXXXX, 5501-9X-XXXXXX; Combination Dual Cassette Stereos Incorporating tape Players Incapable of Recording; HQ 950882

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 952229                            
                        
                         August 24, 1992

CLA-2 CO:R:C:M 952229 MBR

CATEGORY:  Classification

TARIFF NO.:  8527.31.40

District Director
U.S. Customs Service
Dallas/Ft. Worth International Airport

RE:  Protests No. 5501-9X-XXXXXX, 5501-9X-XXXXXX, 5501-9X-XXXXXX;
     Combination Dual Cassette Stereos Incorporating tape Players
     Incapable of Recording; HQ 950882  

Dear Sir:

     This is our response to Protests numbered 5501-9X-XXXXXX,
5501-9X-XXXXXX, 5501-9X-XXXXXX, and Applications for Further
Review, regarding the classification of combination dual cassette
stereos, under the Harmonized Tariff Schedule of the United States
(HTSUS).

FACTS:

     The imported merchandise consists of a Sharp stereo system
model number RS-4700AV.  This system combines the following in one
housing: an AM/FM stereo receiver, a dual cassette deck, and a
compact disk player.  This system operates on AC only and is not
portable.

ISSUE:

     What is the classification of an AM/FM dual cassette stereo,
under the Harmonized Tariff Schedule of the United States (HTSUS)?

LAW & ANALYSIS:

     Customs has reconsidered its opinion in HQ 087179, dated May
31, 1991, and subsequently revoked that ruling in HQ 950882, dated
August 7, 1992.  Based upon our further analysis and research, it
is now Customs position that the instant merchandise is
classifiable in subheading 8527.31.40, HTSUS, which provides for
combinations incorporating tape players which are incapable of
recording. 


                               -2-

     In the above referenced HQ 950882, we stated the following:

     The issue before us specifically is whether a "dual cassette
     tape player" incorporates tape players which are incapable of
     recording.  In fact, the dual cassette deck features both a
     tape recorder and a tape player.  While the tape recorder can
     both play and record, the tape player is only capable of
     playing.  In our previous ruling we took the view that the
     dual cassette deck should be considered a single entity which
     was capable of recording.  However, upon further review, we
     believe that the tariff provision contemplates that we
     consider the respective functions of the tape player and
     recorder separately.  The dual cassette deck therefore
     incorporates a tape player that is incapable of recording. 
     For this reason, we conclude that the instant merchandise is
     classifiable under subheading 8527.31.40, HTSUS, which
     provides for combinations incorporating tape players which are
     incapable of recording.

HOLDING:

     The instant Sharp Corporation, non-portable dual cassette
combination stereos are classifiable in subheading 8527.31.40,
HTSUS, which provides for combinations incorporating tape players
which are incapable of recording.

     Since reclassification of the merchandise as indicated above
will result in a lower rate of duty than claimed, the protest
should be allowed in full.  A copy of this decision should be
attached to the Customs Form 19 and provided to the protestant as
part of the notice of action on the protest.

                              Sincerely,




                              John Durant, Director