Guidelines for Cancellation of Claims for Liquidated Damages When Petitions for Relief Are Filed Untimely

Published CBP guidance; operative status and applicability must be assessed from the retained publisher edition.

U.S. Customs and Border Protection
◆
CLAIMS FOR LIQUIDATED DAMAGES; AMENDED
GUIDELINES FOR THE ACCEPTANCE OF UNTIMELY
PETITIONS AND MITIGATION OF CLAIMS
CBP DEC. 13–1
AGENCY: U.S. Customs and Border Protection, Department of
Homeland Security.
ACTION: General Notice.
SUMMARY: This document provides notice that U.S. Customs and
Border Protection (CBP) is amending its guidelines for cancellation
and mitigation of claims for liquidated damages where petitioners are
late in filing claims for relief. CBP considers petitions filed outside of
the established regulatory time frames or after the expiration of any
lawfully obtained extensions (see 19 CFR Part 172) to be “untimely”
or “late.” This document also provides for a new calculation of miti-
gated amounts to be afforded in cases where petitions are filed late.
EFFECTIVE DATE: These guidelines are applicable to all
liquidated damages claims for which a late petition is filed on or
after January 9, 2013.
FOR FURTHER INFORMATION CONTACT: John Connors,
Chief, Penalties Branch, Regulations and Rulings, Office of
International Trade at (202) 325–0050.
SUPPLEMENTARY INFORMATION:
Background
In 1994, the mitigation guidelines governing the late or untimely
(CBP uses the terms interchangeably) filing of petitions in liquidated
damages claims were published in Treasury Decision (T.D.) 94–38
(see 28 Cust. B. & Dec. 428), and were updated and amended in 2002
by T.D. 02–20 (see 36 Cust. B. & Dec. 97). The late petition mitigation
guidelines were promulgated to encourage settlement of liquidated
damages claims prior to litigation by allowing the filing of petitions
after regulatory time frames had expired but before legal collection
action had begun. The most favorable mitigation terms would be
1

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CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
offered to those who timely filed a petition for relief. Consideration or
acceptance of late-filed petitions was at the discretion of the Fines,
Penalties, and Forfeitures (FP&F) Officer at the port where the claim
was issued and the petition was filed.
Over time, CBP has seen an increase in untimely filed petitions.
Accordingly, CBP has decided to amend its mitigation guidelines to
limit the time period and circumstances in which late petitions will be
considered or accepted. CBP has also chosen to change the formula
through which late petition mitigation is calculated. Through this
Notice, CBP is providing notice to the public in accordance with
section 623 of the Tariff Act of 1930, as amended (19 U.S.C. § 1623).
The mitigation guidelines are applicable only to petitions for relief
and do not apply to offers in compromise submitted pursuant to 19
U.S.C. § 1617 and 19 CFR 161.5.
Regulatory Deadlines for Timely Petitions
Under existing regulatory authority, in order to be considered
timely, petitions for relief in response to claims for liquidated dam-
ages must be filed:
a. By bond principals within 60 days from the date of mailing
of the notice of liquidated damages (see 19 CFR 172.3(b)) or
any lawful extension thereof; or
b. By sureties within 60 days of the demand for payment by
CBP (see 19 CFR 172.4) or any lawful extension thereof.
When circumstances so warrant, extensions of the time period to file
a petition may be granted by the FP&F Officer (FPFO) if such an
extension of time is requested during the 60-day period available for
timely filing a petition (see 19 CFR 172.3(c)).
Current Mitigation Guidelines Concerning Untimely
Petitions
Under the current mitigation guidelines published by the above-
noted Treasury Decisions, untimely petitions are accepted and re-
viewed at the discretion of the FPFO. No petitions are considered
under the current mitigation guidelines on a claim that is filed after:
a. The commencement of sanctioning action against the bond
principal; or
b. The issuance of a notice to show cause against the surety.
Under the current mitigation guidelines, if a petition is submitted
late, the FPFO first considers the petition as though it had been filed
on time and then determines the amount of mitigation that would

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CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
have been afforded had the petition been filed timely. That determi-
nation then becomes the base amount. Once the base amount has
been determined, the FPFO charges an additional amount in excess
of the base amount. This additional amount is calculated by deter-
mining the number of calendar days that the petition is late and
adding an additional 0.1 percent (.001) to the base amount for each
day the petitioner is late in filing for relief. As originally published in
T.D. 94–38, no additional amount added onto the base amount for a
late petition could be less than $100. In T.D. 02–20, the $100 mini-
mum was raised to $400.
New Mitigation Guidelines Concerning Untimely Petitions
CBP is announcing new guidelines with regard to acceptance and
consideration of late petitions in an attempt to tighten requirements
so as to encourage the timely filing of petitions for relief and to
promote timely resolution of liquidated damages claims. These new
guidelines, as set forth herein, shall supersede and replace, in perti-
nent part, the existing guidelines concerning untimely petitions origi-
nally published in T.D. 94–38 and most recently amended and pub-
lished in T.D. 02–20.
Untimely petitions will be accepted or considered only if the peti-
tioner is able to demonstrate the existence of extraordinary circum-
stances that prevented the petitioner from filing a timely petition or
timely seeking a lawful extension of time in which to file a petition.
Extraordinary circumstances may include some intervening event
beyond the petitioner’s control resulting in a justifiable inability to
timely address or respond to the claim. The FPFO will exercise his or
her discretion in determining whether circumstances existed so as to
warrant CBP’s consideration or acceptance of a late petition.
Subject to the exception noted below, no untimely petition will be
accepted in any circumstance if it is filed:
a. More than 180 days after the date of mailing of the notice of
claim to the bond principal, or in the case of a surety, the
date of mailing of the first demand on surety;
b. After the petitioner has previously submitted a petition in
the same case and/or been offered mitigation in the same
case, and such mitigation amount was not paid within the
prescribed period;
c. After the claim has been referred to Office of Chief Counsel
for collection action;
d. After the commencement of sanctioning action against the
bond principal; or
e. After the issuance of a notice to show cause against a surety.

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CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
Exception: Irrespective of extraordinary circumstances, untimely pe-
titions for relief of liquidated damages claims issued for: (1) the late
filing of an entry summary; (2) the late payment of estimated duties
(including late payment of duties under the periodic monthly state-
ment test); (3) the late payment of passenger processing fees; or (4)
late filing or late payment of reconciliation entries may be accepted
without regard to the limitations expressed in paragraphs a and b
above at any time prior to the circumstances described in paragraphs
c through e above.
An untimely petition is not a supplemental petition described in 19
CFR 172.41. A supplemental petition, as described in 19 CFR 172.41,
must be timely filed following a decision on an original petition filed
in accordance with the established regulatory time frames. The
rejection of an untimely petition does not constitute a “decision” for
purposes of 19 CFR 172.41.
Petitions that are filed untimely and are not accepted for consider-
ation will be rejected. A party responsible for a liquidated damages
claim may submit an offer in compromise to CBP pursuant to 19
U.S.C. § 1617 and 19 CFR 161.5.
New Calculation of Mitigated Amounts Pursuant to Late
Petitions
In calculating the mitigated amount on a late petition, CBP will
first determine the base amount (i.e., the amount of mitigation that
would have been afforded on a timely petition or the previously
available option one amount). CBP will then determine the “addi-
tional mitigation amount” by multiplying the full assessed amount of
the claim by 0.1 percent (.001) and then multiply by the number of
days the petition is late (i.e., .001 times the number of days late times
the full assessed claim amount.) The product will be the additional
amount which will be added to the base amount to produce the
mitigated amount applied to the untimely filed petition. In no case
will the additional mitigated amount to be added to the base amount
be less than $400. [Mitigated Amount = base amount + (full assessed
amount of claim times .001 times number of days petition is late)].
For example, a $100,000 liquidated damages claim for which a peti-
tion is filed 30 days late will be mitigated to the amount provided by
the guidelines plus an additional amount calculated by the new for-
mula (30 days late x .001 = .03 x 100,000 = $3,000 added charge.)
Exception for certain violations. For untimely petitions submitted
in response to a claim for liquidated damages for: (1) the late filing of
an entry summary; (2) the late payment of estimated duties (includ-
ing late payment of duties under the periodic monthly statement

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CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
test); (3) late payment of passenger processing fees; or (4) late filing
or late payment of reconciliation entries, the additional mitigated
amount calculation will not use the actual liquidated damages as-
sessed amount as described above. Rather the calculation will be
based upon an “assessed amount” (for mitigation purposes only) of
double the duties, taxes and fees or $1,000, whichever is greater. In
all cases, the minimum additional mitigated amount will be no less
than $400.
CBP will determine the “additional mitigation amount” in mitiga-
tion of these claims by multiplying two times the duties, taxes and
fees (or $1,000) due in payment by 0.1 percent (.001) and then mul-
tiply by the number of days the petition is late (i.e., .001 times the
number of days late times the “assessed amount,” as referenced
above.) For example, a late summary filing liquidated damages claim
for which a petition is filed 30 days late and for which the summary
had $25,000 in estimated duties, taxes and fees will be mitigated to
the amount provided by the guidelines plus an additional amount
calculated by the new formula (30 days late x .001 = .03 x 50,000 [an
amount equal to double the duties, taxes and fees] = $1,500 added
charge.)
Dated: December 7, 2012
D
AVID V. AGUILAR
Deputy Commissioner
U.S. Customs and Border Protection
◆
8 CFR Part 100
19 CFR Part 101
[Docket No. USCBP–2011–0017: CBP Dec. 12–22]
RIN 1651–AA93
CLOSING OF THE PORT OF WHITETAIL, MT
AGENCY: U.S. Customs and Border Protection, DHS.
ACTION: Final rule.
SUMMARY: This document amends the Department of Homeland
Security (DHS) regulations pertaining to the field organization of
U.S. Customs and Border Protection (CBP) to reflect the closure of
the port of entry of Whitetail, Montana. The change is part of CBP’s

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CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
continuing program to more efficiently utilize its personnel, facilities,
and resources, and to provide better service to carriers, importers,
and the general public.
DATES: Effective Date: January 25, 2013.
FOR FURTHER INFORMATION CONTACT: Mr. Roger Kaplan,
Office of Field Operations, U.S. Customs and Border Protection,
(202) 325–4543, or by email at Roger.Kaplan@dhs.gov.
SUPPLEMENTARY INFORMATION:
I. Background
On August 24, 2011, CBP published a Notice of Proposed Rulemak-
ing (NPRM) in the Federal Register (76 FR 52890), proposing to
close the port of entry of Whitetail, Montana, and amend the lists of
CBP ports of entry to reflect the change. The primary reason for the
proposed closure was the Canada Border Services Agency’s (CBSA)
closure of its adjacent port of entry of Big Beaver, Saskatchewan,
Canada, on April 1, 2011. As set forth in the NPRM, other factors
were the limited usage of the port; the locations of the alternative
ports of entry of Raymond, Montana, and Scobey, Montana; and the
analysis of the net benefit of the port closure, including the cost of
necessary renovations were the port to remain open.
II. Analysis of Comments
A. Comments Received
CBP received four public comments in response to the NPRM. One
commenter supports the closure of Whitetail and three commenters
are opposed.
The commenter who supports the proposed closure of the port of
Whitetail believes that the costs of operating the port and maintain-
ing the surrounding area are too high considering the low usage. This
commenter points out that, using the figures provided in the NPRM
for 2007 to 2009, with the annual crossing average of 1,261 cars and
57 trucks and the port’s total annual operating cost of $492,000, it
currently costs the taxpayers of the United States in excess of $373
for each vehicle to cross at Whitetail. This commenter thinks that
these costs are not warranted considering the limited increase in time
and mileage that crossers would incur if the port of Whitetail were
closed. Additionally, this commenter claims the closure of the port
would have no effect on cross border commerce because there are
currently no commercial carriers processed at the port. This com-
menter also asserts that basing any increase in travel time resulting
from the proposed closure on the distance from the port of Whitetail

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CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
to the alternate ports of Raymond and Scobey was not realistic, as the
actual increase in mileage would be much less considering the more
likely points of origin and destination.
The other three commenters opposed the proposed closure, citing
the disruptions the closure would cause them. Two commenters said
that the increased travel time would cause them to discontinue their
frequent trips from Canada to the United States to buy goods and
visit shops and restaurants. Another commenter stated that the clo-
sure would increase the cost to the commenter to move hay bales
between the commenter’s farms in Canada and Montana. This com-
menter also surmised that the closure could be detrimental to other
Canadian and Montanan agricultural producers.
B. CBP Response
With regard to the comment about increased travel time, CBP
acknowledged in the NPRM that using the distance between the ports
may overstate the cost of the closure to travelers. However, CBP does
not collect data on these travelers’ points of origin and destination.
Thus, CBP based the analysis on the assumption that the closure
would create a detour adding 1 hour and 40 miles to each crosser’s
trip. The actual additional time and mileage U.S. travelers may incur
to drive to an alternate port may be less.
With regard to the comments about usage and cost, as discussed in
the NPRM, the port of Whitetail is one of CBP’s least trafficked ports
and has processed an average of less than 4 vehicles per day for the
last 4 years. From 2007 to 2009, Whitetail averaged only 1,318 cars
and trucks a year. More recently, in fiscal year 2011, southbound
traffic dropped to less than 960 vehicles, with almost all of the de-
crease in southbound traffic occurring after CBSA closed the port of
Big Beaver to northbound traffic in April 2011. The commercial traffic
is even lower. In fiscal year 2011 CBP processed only 24 commercial
vehicles at the port of Whitetail. This was a significant decrease from
the already low annual average of about 60 commercial vehicles
between 2007 and 2009. Notwithstanding this very low usage, as
explained in the NPRM, CBP would incur substantial costs in order
to keep the port open. In addition to the nearly $500,000 annual
operational budget, CBP would need to construct a replacement fa-
cility, an estimated $8 million cost, because the current facility does
not have the infrastructure to meet modern operational, safety, and
technological demands for ports of entry. Although CBP regrets the
disruptions to personal and business routines that some individuals
will experience due to the closure of Whitetail, CBP cannot justify the
above-referenced costs for so few vehicles.

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CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
III. Conclusion
After consideration of the comments received, the low usage of the
port, the locations of the alternative ports of entry, and the analysis of
the net benefit of the port closure, including the cost of necessary
renovations were the port to remain open, CBP is closing the port of
entry of Whitetail, Montana. The lists of CBP ports of entry at 8 CFR
100.4(a) and 19 CFR 101.3(b)(1) are being amended to reflect the
change.
CBP is working with the Montana Department of Transportation
and CBSA to identify the permanent barrier and signage necessary to
prevent entry and reroute traffic to nearby ports of entry. CBP ex-
pects that any impact on the environment and any costs incurred for
this purpose will be minimal. If necessary, CBP will conduct appro-
priate environmental studies in the course of decommissioning and
prior to facility demolition.
IV. Congressional Notification
On September 28, 2010, the Commissioner of CBP notified Con-
gress of CBP’s intention to close the port of entry at Whitetail, Mon-
tana, fulfilling the congressional notification requirements of 19
U.S.C. 2075(g)(2) and section 417 of the Homeland Security Act (6
U.S.C. 217).
V. Regulatory Requirements
A. Signing Authority
The signing authority for this document falls under 19 CFR 0.2(a).
Accordingly, this final rule is signed by the Secretary of Homeland
Security.
B. Executive Orders 12866 and 13563
This rule is not a significant regulatory action under Executive
Order 12866, as supplemented by Executive Order 13563, and has
not been reviewed by the Office of Management and Budget under
that order. Nevertheless, CBP provided its assessment of the benefits
and costs of this regulatory action in the NPRM and CBP adopts the
NPRM’s economic analysis for this final rule without any change.
In summary, if the port of entry of Whitetail, Montana remained
open, it would need significant renovation to meet current safety and
security standards, which CBP estimates would cost approximately
$8 million. Whitetail also costs CBP approximately $500,000 in
yearly operating expenses to pay for staff and utilities. If Whitetail
closed, travelers would need to find an alternative crossing. As alter-

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CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
native crossings would require travelers to travel additional miles,
CBP estimates travelers would incur an additional $104,000 annu-
ally in additional driving time and mileage costs if the Whitetail
crossing was not available. In addition, if Whitetail was closed, CBP
would incur a onetime cost of $158,000 in closure expenses. Thus, the
net benefit of the Whitetail closure is about $8.2 million the first year
and $396,000 each year after that.
C. Regulatory Flexibility Act
The Regulatory Flexibility Act (5 U.S.C. 601 et seq.) requires federal
agencies to examine the impact a rule would have on small entities.
A small entity may be a small business (defined as any independently
owned and operated business not dominant in its field that qualifies
as a small business per the Small Business Act); a small not-for-profit
organization; or a small governmental jurisdiction (locality with
fewer than 50,000 people).
Because CBP does not collect data on the number of small busi-
nesses that use the port of Whitetail, we cannot estimate how many
would be affected by this rule. However, an average of less than four
vehicles crossed into the United States at Whitetail each day even
before closure of the Canadian port of Big Beaver further reduced
traffic. Commercial traffic is even lower—an average of fewer than 60
commercial vehicles crossed at Whitetail each year from 2007 to
2009, with only 24 commercial vehicles crossing in fiscal year 2011.
The assessment of the benefits and costs of this regulatory action
included in the NPRM concluded that the total cost of the rule to the
public is about $104,000 a year, even assuming the longest possible
detour for all traffic. DHS does not believe that this cost rises to the
level of a significant economic impact. DHS thus believes that this
rule will not have a significant economic impact on a substantial
number of small entities. DHS did not receive any comments contra-
dicting this finding. Accordingly, DHS certifies that this rule will not
have a significant economic impact on a substantial number of small
entities.
D. Unfunded Mandates Reform Act of 1995
This rule will not result in the expenditure by State, local, and
tribal governments, in the aggregate, or by the private sector, of $100
million or more in any one year, and it will not significantly or
uniquely affect small governments. Therefore, no actions are neces-
sary under the provisions of the Unfunded Mandates Reform Act of
1995.

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CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
E. Executive Order 13132
The rule will not have substantial direct effects on the States, on
the relationship between the National Government and the States, or
on the distribution of power and responsibilities among the various
levels of government. Therefore, in accordance with section 6 of Ex-
ecutive Order 13132, this rule does not have sufficient federalism
implications to warrant the preparation of a federalism summary
impact statement.
List of Subjects
8 CFR Part 100
Organization and functions (Government agencies).
19 CFR Part 101
Customs duties and inspection, Customs ports of entry, Exports,
Imports, Organization and functions (Government agencies).
Amendments to DHS Regulations
For the reasons set forth above, DHS amends part 100 of title 8 of
the Code of Federal Regulations and part 101 of title 19 of the Code
of Federal Regulations as set forth below.
8 CFR CHAPTER 1—AMENDMENTS
PART 100—STATEMENT OF ORGANIZATION
■ 1. The authority citation for part 100 continues to read as follows:
Authority: 8 U.S.C. 1103; 8 CFR part 2.
§ 100.4 [Amended]
■ 2. The list of ports in § 100.4(a) is amended by removing ‘‘Whitetail,
MT’’ from the list of Class A ports of entry under District No.
30—Helena, Montana.
19 CFR CHAPTER 1—AMENDMENTS
PART 101—GENERAL PROVISIONS
■ 3. The general authority citation for part 101 and the specific
authority citation for section 101.3 continue to read as follows:
Authority: 5 U.S.C. 301; 19 U.S.C. 2, 66, 1202 (General Note 3(i),
Harmonized Tariff Schedule of the United States), 1623, 1624, 1646a.
Sections 101.3 and 101.4 also issued under 19 U.S.C. 1 and 58b;
* * * * *

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CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
§ 101.3 [Amended]
■ 4. The list of ports in § 101.3(b)(1) is amended by removing, under
the state of Montana, the entry ‘‘Whitetail’’ from the ‘‘Ports of entry’’
column and removing the corresponding entry ‘‘E.O. 7632, June 15,
1937 (2 FR 1245).’’ from the ‘‘Limits of port’’ column.
Dated: December 20, 2012.
J
ANET NAPOLITANO,
Secretary of Homeland Security.
[Published in the Federal Register, December 26, 2012 (77 FR 75823)]
◆
REOPENING OF APPLICATION PERIOD FOR
PARTICIPATION IN THE AIR CARGO ADVANCE
SCREENING (ACAS) PILOT PROGRAM
AGENCY: U.S. Customs and Border Protection, DHS.
ACTION: General notice.
SUMMARY: On October 24, 2012, U.S. Customs and Border Protec-
tion (CBP) published a notice in the Federal Register that an-
nounced the formalization and expansion of the Air Cargo Advance
Screening (ACAS) pilot program and a 30 day application period
(until November 23, 2012) for new participants. This document an-
nounces that CBP is reopening the application period for 15 days. The
ACAS pilot is a voluntary test in which participants submit a subset
of the required advance air cargo data to CBP at the earliest point
practicable prior to loading of the cargo onto the aircraft destined to
or transiting through the United States.
DATES: CBP is reopening the application period to accept
applications from new ACAS pilot participants until January 8,
2013. Comments concerning any aspect of the announced test may
be submitted at any time during the test period.
ADDRESSES: Applications to participate in the ACAS pilot must
be submitted via email to CBPCCS@cbp.dhs.gov. Written comments
concerning program, policy, and technical issues may be submitted
via email to CBPCCS@cbp.dhs.gov.
FOR FURTHER INFORMATION CONTACT: Regina Park,
Cargo and Conveyance Security, Office of Field Operations, U.S.
Customs & Border Protection, via email at regina.park@dhs.gov.

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CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
SUPPLEMENTARY INFORMATION:
Background
On October 24, 2012, CBP published a general notice in the Fed-
eral Register (77 FR 65006, corrected in 77 FR 65395
1
) announcing
that CBP is formalizing and expanding the ACAS pilot to include
other eligible participants in the air cargo environment. The ACAS
pilot revises the time frame for transmission by pilot participants of
a subset of mandatory advance electronic information for air cargo.
CBP regulations implementing the Trade Act of 2002 require advance
information for air cargo to be submitted no later than the time of
departure of the aircraft for the United States (from specified loca-
tions) or four hours prior to arrival in the United States for all other
locations. See 19 CFR 122.48a.
The ACAS pilot is a voluntary test in which participants agree to
submit a subset of the required 19 CFR 122.48a data elements (ACAS
data) at the earliest point practicable prior to loading of the cargo
onto the aircraft destined to or transiting through the United States.
The ACAS data is used to target high-risk air cargo. The results of the
ACAS pilot will help determine the relevant data elements, the time
frame within which data should be submitted to permit CBP to
effectively target, identify and mitigate any risk with the least impact
practicable on trade operations, and any other related procedures and
policies.
Reopening of Application Period
In the notice announcing the ACAS pilot, CBP stated that applica-
tions from new ACAS pilot participants would be accepted until
November 23, 2012. However, CBP received a number of requests for
extensions for submitting applications. CBP also experienced techni-
cal difficulties with the email box set up for the ACAS pilot, and
therefore CBP may not have received all submitted applications. Any
applicants who have not received a response from CBP will need to
resubmit their applications. Accordingly, CBP is reopening the appli-
cation period until January 8, 2013.
Anyone interested in participating in the ACAS pilot should refer to
the notice published in the Federal Register on October 24, 2012,
for additional application information and eligibility requirements.
1
The Federal Register corrected the email address under the ADDRESSES heading
from ‘‘ CBPCCS@cbpdhs.gov ’’ to ‘‘ CBPCCS@cbp.dhs.gov ’’ on October 26, 2012.

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CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
Dated: December 19, 2012.
D
AVID MURPHY,
Acting Assistant Commissioner,
Office of Field Operations.
[Published in the Federal Register, December 26, 2012 (77 FR 76064)]
◆
GENERAL NOTICE
19 CFR PART 177
PROPOSED REVOCATION OF RULING LETTERS AND
PROPOSED REVOCATION OF TREATMENT RELATING TO
CLASSIFICATION OF MP3 PLAYER DOCKING STATIONS
WITH BUILT-IN RADIOS
AGENCY: U.S. Customs and Border Protection (“CBP”), Depart-
ment of Homeland Security.
ACTION: Notice of proposed revocation of fourteen ruling letters
and treatment relating to the classification of MP3 docking stations
with built-in radios.
SUMMARY: Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C.
1625 (c)), as amended by section 623 of Title VI (Customs Modern-
ization) of the North American Free Trade Agreement Implementa-
tion Act (Pub. L. 103–182, 107 Stat. 2057), this notice advises inter-
ested parties that CBP proposes to revoke fourteen rulings
concerning the classification of MP3 player docking stations with
built-in radios under the Harmonized Tariff Schedule of the United
States (HTSUS). Similarly, CBP proposes to revoke any treatment
previously accorded by CPB to substantially identical transactions.
Comments are invited on the correctness of the proposed actions.
DATES: Comments must be received on or before February 8,
2013.
ADDRESSES: Written comments are to be addressed to U.S.
Customs and Border Protection, Office of International Trade,
Regulation and Rulings, Attention: Trade and Commercial
Regulations Branch, 799 9th Street, N.W., 5th Floor Washington,
D.C. 20229–1179. Comments submitted may be inspected at 799
9th St. N.W. during regular business hours. Arrangements to
inspect submitted comments should be made in advance by calling
Mr. Joseph Clark at (202) 325–0118.

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CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
FOR FURTHER INFORMATION CONTACT: Tamar Anolic,
Tariff Classification and Marking Branch: (202) 325–0036.
SUPPLEMENTARY INFORMATION:
Background
On December 8, 1993, Title VI (Customs Modernization), of the
North American Free Trade Agreement Implementation Act (Pub. L.
103–182, 107 Stat. 2057) (hereinafter “Title VI”), became effective.
Title VI amended many sections of the Tariff Act of 1930, as amended,
and related laws. Two new concepts which emerge from the law are
“informed compliance ” and “shared responsibility.” These con-
cepts are premised on the idea that in order to maximize voluntary
compliance with customs laws and regulations, the trade community
needs to be clearly and completely informed of its legal obligations.
Accordingly, the law imposes a greater obligation on CBP to provide
the public with improved information concerning the trade commu-
nity’s responsibilities and rights under the customs and related laws.
In addition, both the trade and CBP share responsibility in carrying
out import requirements. For example, under section 484 of the
Tariff Act of 1930, as amended (19 U.S.C. §1484), the importer of
record is responsible for using reasonable care to enter, classify and
value imported merchandise, and provide any other information nec-
essary to enable CBP to properly assess duties, collect accurate sta-
tistics and determine whether any other applicable legal requirement
is met.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625
(c)(1)), as amended by section 623 of Title VI (Customs Moderniza-
tion) of the North American Free Trade Agreement Implementation
Act (Pub. L. 103–182, 107 Stat. 2057), this notice advises interested
parties that CBP proposes to revoke fourteen rulings pertaining to
the classification of MP3player docking stations with built-in radios.
Although in this notice CBP is specifically referring to New York
Ruling Letters (NY) R02550, dated September 15, 2005 (Attachment
A); NY R03835, dated May 4, 2006 (Attachment B); NY M84663,
dated July 12, 2006 (Attachment C); NY N010738, dated May 18,
2007 (Attachment D); NY N015651, dated August 31, 2007 (Attach-
ment E); NY N024500, dated March 19, 2008 (Attachment F); NY
N047842, dated January 9, 2009 (Attachment G); NY N092825, dated
February 17, 2010 (Attachment H); NY N092831, dated February 17,
2010 (Attachment I); NY N092834, dated February 17, 2010 (Attach-
ment J); NY N021097, dated January 16, 2008 (Attachment K); NY
M86676, dated September 20, 2006 (Attachment L); NY R04615,
dated August 17, 2006 (Attachment M); and NY N007861, dated
March 20, 2007 (Attachment N), this notice covers any rulings on this
merchandise which may exist but have not been specifically identi-

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CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
fied. CBP has undertaken reasonable efforts to search existing data
bases for rulings in addition to the one identified. No further rulings
have been found. This notice will cover any rulings on this merchan-
dise that may exist but have not been specifically identified. Any
party who has received an interpretive ruling or decision (i.e., ruling
letter, internal advice memorandum or decision or protest review
decision) on the merchandise subject to this notice, should advise
CBP during this notice period.
Similarly, pursuant to section 625(c)(2), Tariff Act of 1930 (19
U.S.C. 1625(c)(2)), as amended by section 623 of Title VI, CBP pro-
poses to revoke any treatment previously accorded by CBP to sub-
stantially identical transactions. Any person involved in substan-
tially identical transactions should advise CBP during this notice
period. An importer’s failure to advise CBP of substantially identical
transactions or of a specific ruling not identified in this notice, may
raise issues of reasonable care on the part of the importer or his
agents for importations of merchandise subsequent to this notice.
In NY R02550, NY R03835, NY M84663, NY N010738, NY
N015651, NY N024500, NY N047842, NY N092825, NY N092831, NY
N092834, NY N021097, NY M86676, NY R04615, and NY N007861,
CBP ruled that subject MP3 player docking stations with built-in
radios were classified in subheading 8527.91.60, HTSUS, which pro-
vides for “Reception apparatus for radiotelephony, radiotelegraphy or
radio broadcasting, whether or not combined, in the same housing,
with sound recording or reproducing apparatus or a clock: Other
radiobroadcast receivers, including apparatus capable of receiving
also radiotelephony or radiotelegraphy: Combined with sound record-
ing or reproducing apparatus: Other: Other: Other.” These rulings
are incorrect because the subject docking stations with radios do not
contain sound recording or reproducing apparatus. As a result, mod-
els of the subject merchandise that are capable of operating without
an external source of power, are classified in one of two subheadings
based on whether they are valued not over $40, incorporate a clock or
auto-timer, are not in combination with any other articles, and are
not designed for motor vehicle installation. If they meet all of the
elements, they are classified in subheading 8527.19.10, HTSUS,
which provides for “Reception apparatus for radio broadcasting,
whether or not combined, in the same housing, with sound recording
or reproducing apparatus or a clock: Radiobroadcast receivers ca-
pable of operating without an external source of power: Other: Valued
not over $40 each, incorporating a clock or clock-timer, not in combi-
nation with any other article, and not designed for motor vehicle
installation.” Models of the subject merchandise that are valued over

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CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
$40 or do not meet any one of the other criteria are classified in
subheading 8527.19.50, HTSUS, which provides for “Reception appa-
ratus for radio broadcasting, whether or not combined, in the same
housing, with sound recording or reproducing apparatus or a clock:
Radiobroadcast receivers capable of operating without an external
source of power: Other: Other.”
Models of the subject MP3 player docking stations that are inca-
pable of operating without an external source of power are classified
in two different subheadings, depending on the value of the merchan-
dise: subheading 8527.92.10, HTSUS, which provides for “Reception
apparatus for radio broadcasting, whether or not combined, in the
same housing, with sound recording or reproducing apparatus or a
clock: Other: Not combined with sound recording or reproducing
apparatus but combined with a clock: Valued not over $40 each”; or
subheading 8527.90.50, HTSUS, which provides for “Reception appa-
ratus for radio broadcasting, whether or not combined, in the same
housing, with sound recording or reproducing apparatus or a clock:
Other: Not combined with sound recording or reproducing apparatus
but combined with a clock: Other.”
Pursuant to 19 U.S.C. 1625(c)(1), CBP proposes to revoke NY
R02550, NY R03835, NY M84663, NY N010738, NY N015651, NY
N024500, NY N047842, NY N092825, NY N092831, NY N092834, NY
N021097, NY M86676, NY R04615, and NY N007861, and any other
ruling not specifically identified, to reflect the proper classification of
the merchandise pursuant to the analysis set forth in Proposed Head-
quarters Ruling Letter H216719. (see Attachment “O” to this docu-
ment). Additionally, pursuant to 19 U.S.C. 1625©(2), CBP proposes to
revoke any treatment previously accorded by CBP to substantially
identical transactions. Before taking this action, consideration will
be given to any written comments timely received.
Dated: November 16, 2012
I
EVA K. O’ROURKE
for
M
YLES B. HARMON,
Director
Commercial and Trade Facilitation Division

17
CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
HQ H216719
CLA-2 OT:RR:CTF:TCM HQ H216719 TNA
CATEGORY: Classification
TARIFF NO.: 8527.19.10; 8527.19.50; 8527.92.10;
8527.92.50
M
S.AASHA B. DESLOGE
BEST BUY CORPORATE CAMPUS
7601 PENN AVENUE
SOUTH RICHFIELD, MN 55423
RE: Revocation of NY R02550; Classification of docking stations with
built-in radios for MP3 players
D
EAR MS.DESLOGE:
This letter is in reference to New York Ruling Letter (“NY”) R02550, issued
to Best Buy on September 15, 2005, concerning the tariff classification of a
docking station with an AM/FM digital radio designed for an MP3 player.
There, U.S. Customs and Border Protection (“CBP”) classified the merchan-
dise under subheading 8527.31.60, Harmonized Tariff Schedule of the United
States (“HTSUS”), as “Reception apparatus for radiotelephony, radiotelegra-
phy or radio broadcasting, whether or not combined, in the same housing,
with sound recording or reproducing apparatus or a clock: Other radiobroad-
cast receivers, including apparatus capable of receiving also radiotelephony
or radiotelegraphy: Combined with sound recording or reproducing appara-
tus: Other: Other ... Other.”
1
This letter also concerns NY R03835, dated May 4, 2006, NY M84663,
dated July 12, 2006, NY N010738, dated May 18, 2007, NY N015651, dated
August 31, 2007, NY N024500, dated March 19, 2008, NY N047842, dated
January 9, 2009, NY N092825, dated February 17, 2010, NY N092831, dated
February 17, 2010, NY N092834, dated February 17, 2010, NY N021097,
dated January 16, 2008, NY M86676, dated September 20, 2006, NY R04615,
dated August 17, 2006, and NY N007861, dated March 20, 2007. These
rulings classified similar merchandise either in subheading 8527.31.60, HT-
SUS (the predecessor to current subheading 8527.91.60, HTSUS), the cur-
rent subheading 8527.91.60, HTSUS, or in subheading 8527.13.60, HTSUS,
which provides for “Reception apparatus for radio broadcasting, whether or
not combined, in the same housing, with sound recording or reproducing
apparatus or a clock: Radiobroadcast receivers capable of operating without
an external source of power: Other apparatus combined with sound recording
or reproducing apparatus: Other: Other.”
We have reviewed these rulings and found them to be in error. For the
reasons set forth below, we hereby revoke NY R02550, NY R03835, NY
M84663, NY N010738, NY N015651, NY N024500, NY N047842, NY
N092825, NY N092831, NY N092834, NY N021097, NY M86676, NY R04615,
and NY N007861.
FACTS:
The subject merchandise consists of clock radios with either AM/FM capa-
bility or simply FM capability. They incorporate a digital clock with an alarm
1
We note that subheading 8527.31.60, HTSUS, which appeared in the 2005 tariff schedule,
is now subheading 8527.91.60 of the 2012 HTSUS. As a result, we will consider subheading
8527.91.60, HTSUS, in this ruling.

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CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
and a docking station for an iPod music player or other MP3 player, all in the
same housing. Users can play music from the MP3 player, either through
MP3 players specifically designed for the docking station, or through a patch
cord for MP3 players not designed for the docking station. The radio receiver
also acts as a battery charger for the iPod or other MP3 player. Some models
of the subject merchandise incorporate speakers; others do not.
In addition, the radios of the docking stations of NY R03835, NY N010738,
NY N015651, NY N024500, NY N047842, NY N092825, NY N092831, NY
N092834, NY N021097, and NY N007861 are incapable of operating without
an external source of power. The docking stations of NY R02550, NY M84663,
NY M86676, and NY R04615 are either battery-operated or contain back-up
batteries.
Lastly, NY N021097 classified item number A017JA00162, which requires
an external source of power and contains a telephone featuring a 16 digit
caller ID/number Liquid Crystal Display (LCD) Screen, a 50 incoming call
memory, 3 one-touch dialing memory, 10 two-touch dialing memory, a dual-
caller ID system, a ringer and volume control, and a mute, flash, and redial
function. Thus, in addition to a radio and iPod charging function, this item
also allows a user to make and receive telephone calls.
ISSUE:
Whether the subject docking stations with built-in radios for MP3 players
contain sound recording or reproducing apparatus?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the United States
(HTSUS) is made in accordance with the General Rules of Interpretation
(GRI). GRI 1 provides that the classification of goods shall be determined
according to the terms of the headings of the tariff schedule and any relative
Section or Chapter Notes. In the event that the goods cannot be classified
solely on the basis of GRI 1, and if the headings and legal notes do not
otherwise require, the remaining GRI may then be applied. GRI 6 requires
that the classification of goods in the subheadings of headings shall be
determined according to the terms of those subheadings, any related sub-
heading notes and mutatis mutandis, to the GRIs 1 through 5.
The HTSUS provisions under consideration are as follows:
8527 Reception apparatus for radio broadcasting, whether or not combined,
in the same housing, with sound recording or reproducing apparatus
or a clock:
Radiobroadcast receivers capable of operating without an
external source of power:
8527.13 Other apparatus combined with sound recording or
reproducing apparatus:
Other:
8527.13.60 Other:
* * *
8527.19 Other:

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CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
8527.19.10 Valued not over $40 each, incorporating a
clock or clock-timer, not in combination
with any other article, and not designed
for motor vehicle installation
8527.19.50 Other
***
Other:
8527.91 Combined with sound recording or reproducing ap-
paratus:
Other:
8527.91.60 Other:
***
8527.92 Not combined with sound recording or reproducing
apparatus but combined with a clock:
8527.92.10 Valued not over $40 each
8527.92.50 Other
The Harmonized Commodity Description and Coding System Explanatory
Notes (ENs) constitute the official interpretation of the Harmonized System.
While not legally binding nor dispositive, the ENs provide a commentary on
the scope of each heading of the Harmonized System and are generally
indicative of the proper interpretation of these headings. See T.D. 89–80, 54
Fed. Reg. 35127 (Aug. 23, 1989).
The EN to heading 85.27 provides, in pertinent part:
The sound radio-broadcasting apparatus falling in this heading must be
for the reception of signals by means of electro-magnetic waves transmit-
ted through the ether without any line connection.
This group includes:
(1) Domestic radio receivers of all kinds (table models, consoles, receivers
for mounting in furniture, walls, etc., portable models, receivers,
whether or not combined, in the same housing, with sound recording
or reproducing apparatus or a clock)....
(5) Stereo systems (hi-fi systems) containing a radio receiver, put up in
sets for retail sale, consisting of modular units in their own separate
housing, e.g., in combination with a CD player, a cassette recorder,
an amplifier with equaliser, loudspeakers, etc. The radio receiver
gives the system its essential character.
In beginning our analysis, we note that that it is not in dispute that the
subject merchandise is described by the terms of heading 8527, HTSUS.
2
2
Although the classification of the subject merchandise is not in dispute at the heading
level, we note that heading 8527, HTSUS, does not fully describe the subject merchandise
because it does not describe the docking stations’ charging function. Nonetheless, the
subject merchandise is classified in heading 8527, HTSUS, at GRI 1 via Note 3 to Section
XVI, HTSUS, which provides that composite machines are classified by their principal
function. In the present case, the principal function of the subject docking stations is the
radio, not the charging function. Consistent with EN 85.27, CBP has long held that the
radio receiver in similar merchandise imparts the essential character. See, e.g., NY L84968,
dated May 23, 2005; NY N209467, dated March 20, 2012; among others.

20
CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
Thus, the issue is at the 6-digit heading level, and focuses on the question of
whether the subject docking stations with radios contain sound recording or
reproducing devices.
We note that although the term “sound recording or reproducing device” is
not defined in EN 85.27, it is defined by EN 85.19. In light of the fact that
sound recording or reproducing apparatus of heading 8519, HTSUS, may be
incorporated into products of heading 8527, HTSUS, we find EN 85.19 to be
instructive in this particular matter. EN 85.19 provides, in pertinent part,
that:
Generally, sound is recorded onto or reproduced from an internal storage
device or media (e.g., magnetic tape, optical media, semiconductor media
or other media of heading 85.23).
Sound recording apparatus modify a recording medium so that sound
reproducing apparatus can subsequently reproduce the original
sound-wave (speech, music, etc.). This includes recording based on the
receipt of a sound-wave or by other methods, e.g., by recording data sound
files, downloaded from an Internet page or a compact disc by an automatic
data processing machine, onto the internal memory (e.g., flash memory)
of a digital audio device (e.g., MP3 player). Devices which record sound
as digital code generally are not capable of reproducing sound unless they
incorporate a means for converting the recording from digital code to an
analogue signal.
We note that this definition is in accordance with definitions of dictionaries
and other lexicographic sources. For example, the Oxford English Dictionary
defines “record” as “of a machine, instrument or device: to set down (a
message, reading, etc.) in some permanent form.” See www.oed.com. The
Oxford English Dictionary defines “reproduce” as “To relay (sound originating
elsewhere) or replay (sound recorded on another occasion) by electrical or
mechanical means.... To produce again in the form of a copy.” See www.oed-
.com. In addition, the McGraw-Hill Encyclopedia of Science and Technology
defines “sound recording” as “the technique of entering sound, especially
music, on a storage medium for playback at a subsequent time.” McGraw-
Hill Concise Encyclopedia of Science and Technology, 6th Ed., 2009 at 2197.
This encyclopedia defines “sound-reproducing systems,” in pertinent part, as:
Systems that attempt to reconstruct some or all of the audible dimensions
of an acoustic event that occurred elsewhere. A sound-reproducing sys-
tem includes the functions of capturing sounds with microphones, ma-
nipulating those sounds using elaborate electronic mixing consoles and
signal processors, and then storing the sounds for reproduction at later
times and different places.
Id. at 2197.
In the present case, each model of the subject merchandise consists of a
radio and docking station in the same housing. The docking stations allow
the user to play music from an iPod or other MP3 player. The music, which
is stored on the MP3 player, is transmitted to the speakers for broadcasting.
In the models of the subject merchandise which do not contain speakers, the
docking station can be plugged into a set of speakers, thereby also acting as
a conduit between the music player and the speakers. In neither instance
does the docking station actually record or reproduce the music passing

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CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
through it because it does not retain a copy of this music anywhere on the
docking station. For instance, the docking station would not be able to play
the music again at a later time if the MP3 player were removed. To the
contrary, it is the iPod or other MP3 player that acts as a sound recording or
reproducing device, because they retain copies of the music for subsequent
playback. As a result, the docking stations with built-in radios cannot be said
to be sound recording or reproducing apparatus. As such, they cannot be
classified in subheading 8527.91, HTSUS.
Certain models of the subject merchandise are either battery-operated or
contain a back-up battery. As such, they are capable of operating without an
external power source. Thus, these models are described by the terms of
subheading 8527.19, HTSUS, which provides for “Reception apparatus for
radio broadcasting, whether or not combined, in the same housing, with
sound recording or reproducing apparatus or a clock: Radiobroadcast receiv-
ers capable of operating without an external source of power: Other.” At the
8-digit level, this subheading contains breakouts for merchandise based on
its value on entry. As a result, if the subject merchandise is valued at less
than $40, incorporates a clock or clock timer, is not in combination with any
other article, and is not designed for motor vehicle installation, it is classified
in subheading 8527.19.10, HTSUS; otherwise, it is classified in subheading
8527.19.50, HTSUS.
Other models of the subject merchandise are incapable of operating with-
out an external power source. As such, they are precluded from classification
in subheading 8527.19, HTSUS. Subheading 8527.92, HTSUS, provides for
“Reception apparatus for radio broadcasting, whether or not combined, in the
same housing, with sound recording or reproducing apparatus or a clock:
Other: Not combined with sound recording or reproducing apparatus but
combined with a clock.” The subject merchandise is described by the terms
of this subheading. At the 8-digit level, this subheading contains breakouts
for merchandise based on its value on entry. As a result, if the subject
merchandise is valued at less than $40, it is classified in subheading
8527.92.10, HTSUS; if it is valued at over $40, it is classified in subheading
8527.90.50, HTSUS.
Lastly, NY N021097 classified item number A017JA00162, a docking sta-
tion that is distinguishable from the rest of the models at issue because it
contains a telephone and multiple functions unique to the telephone. In that
sense, it is similar to the merchandise at issue in HQ 086939, dated August
9, 1990, where CBP classified a combination telephone/clock/radio. There,
CBP considered this device to be a composite machine of Note 3 to Section
XVI, HTSUS. Unable to determine the principal function, CBP used GRI 3(c)
to classify the combination telephone, clock, and radio in heading 8527,
HTSUS. Similarly, in the present case, a consumer is likely to purchase this
type of docking station as much for the telephone as for its charging function
and speakers. Otherwise, a consumer could easily buy any one of the myriad
docking stations without a telephone. As a result, we use GRI 3(c) to classify
item number A017JA00162 in subheading 8527.92, HTSUS. If it is valued at
less than $40, it is classified in subheading 8527.92.10, HTSUS; if it is valued
at over $40, it is classified in subheading 8527.90.50, HTSUS.
HOLDING:
Under the authority of GRI 1 via Note 3 to Section XVI, HTSUS, and GRI
6, the subject iPod docking stations are classified in heading 8527. Models of

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CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
the subject merchandise that are capable of operating without an external
source of power (i.e., the merchandise of NY R02550, NY M84663, NY
M86676, and NY R04615), are classified in one of two subheadings based on
whether they are valued not over $40, incorporate a clock or auto-timer, are
not in combination with any other articles, and are not designed for motor
vehicle installation. If they meet all of the elements, they are classified in
subheading 8527.19.10, HTSUS, which provides for “Reception apparatus for
radio broadcasting, whether or not combined, in the same housing, with
sound recording or reproducing apparatus or a clock: Radiobroadcast receiv-
ers capable of operating without an external source of power: Other: Valued
not over $40 each, incorporating a clock or clock-timer, not in combination
with any other article, and not designed for motor vehicle installation.” The
2012 column one general rate of duty is free.
Models of the subject merchandise that are valued over $40 or do not meet
any one of the other criteria are classified in subheading 8527.19.50, HTSUS,
which provides for “Reception apparatus for radio broadcasting, whether or
not combined, in the same housing, with sound recording or reproducing
apparatus or a clock: Radiobroadcast receivers capable of operating without
an external source of power: Other: Other.” The 2012 column one general
rate of duty is 3% ad valorem.
Models of the subject merchandise that are incapable of operating without
an external source of power and include a clock (i.e., the merchandise of NY
R03835, NY N010738, NY N015651, NY N024500, NY N047842, NY
N092825, NY N092831, NY N092834, and NY N007861) are classified in
subheading 8527.92, HTSUS. At the eight-digit level, they are classified in
two different subheadings, depending on the value of the merchandise at the
time of entry. If they are valued at less than $40, they are classified in
subheading 8527.92.10, HTSUS, which provides for “Reception apparatus for
radio broadcasting, whether or not combined, in the same housing, with
sound recording or reproducing apparatus or a clock: Other: Not combined
with sound recording or reproducing apparatus but combined with a clock:
Valued not over $40 each.” The 2012 column one general rate of duty is free.
If they are valued at over $40, they are classified in subheading 8527.92.50,
HTSUS, which provides for “Reception apparatus for radio broadcasting,
whether or not combined, in the same housing, with sound recording or
reproducing apparatus or a clock: Other: Not combined with sound recording
or reproducing apparatus but combined with a clock: Other.” The 2012
column one general rate of duty is 3% ad valorem.
At GRI 3(c), item number A017JA00162 (the subject of NY N021097) is
classified in subheading 8527.92, HTSUS. If it is valued at less than $40, it
is classified in subheading 8527.92.10, HTSUS. The 2012 column one general
rate of duty is free. If it is valued at over $40, it is classified in subheading
8527.90.50, HTSUS. The 2012 column one general rate of duty is 3% ad
valorem.
Duty rates are provided for your convenience and are subject to change.
The text of the most recent HTSUS and the accompanying duty rates are
provided on the internet at www.usitc.gov/tata/hts/.
EFFECT ON OTHER RULINGS:
NY R02550, dated September 15, 2005, NY R03835, dated May 4, 2006, NY
M84663, dated July 12, 2006, NY N010738, dated May 18, 2007, NY

23
CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
N015651, dated August 31, 2007, NY N024500, dated March 19, 2008, NY
N047842, dated January 9, 2009, NY N092825, dated February 17, 2010, NY
N092831, dated February 17, 2010, NY N092834, dated February 17, 2010,
NY N021097, dated January 16, 2008, NY M86676, dated September 20,
2006, NY R04615, dated August 17, 2006, and NY N007861, dated March 20,
2007 are REVOKED.
Sincerely,
M
YLES B. HARMON,
Director
Commercial and Trade Facilitation Division
Attachments

24
CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
[ATTACHMENT A]
NY R02550
September 15, 2005
CLA-2–85: RR: NC: 1:108 R02550
CATEGORY: Classification
TARIFF NO.: 8527.31.6080
M
S.AASHA B. DESLOGE
BEST BUY CORPORATE CAMPUS
7601 PENN AVENUE SOUTH
RICHFIELD, MN 55423
RE: The tariff classification of AM/FM radio from China.
D
EAR MS.DESLOGE:
In your letter dated September 9, 2005 you requested a tariff classification
ruling.
The item in question is an AM/FM digital clock radio denoted as the iH5
model. This radio incorporates a digital clock with an alarm and a docking
station for an iPod MP3 player. The user can play recorded music through
the radio from various iPod MP3 players either designed specifically for the
docking station or with a patch cord for other branded MP3 players. The fully
functional AM/FM radio receiver also acts as a battery charger for the iPod
unit. The AM/FM radio operates with an external source of power with only
a battery back-up feature.
The applicable subheading for the iH5 AM/FM digital clock radio will be
8527.31.6080, Harmonized Tariff Schedule of the United States (HTS), which
provides for Reception apparatus for radiotelephony, radiotelegraphy or radio
broadcasting, whether or not combined, in the same housing, with sound
recording or reproducing apparatus or a clock: Other radiobroadcast receiv-
ers, including apparatus capable of receiving also radiotelephony or radio-
telegraphy: Combined with sound recording or reproducing apparatus:
Other: Other ... Other. 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.
Sincerely,
R
OBERT B. SWIERUPSKI
Director,
National Commodity Specialist Division

25
CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
[ATTACHMENT B]
NY R03835
May 4, 2006
CLA-2–85: RR: NC: 1:108 R03835
CATEGORY: Classification
TARIFF NO.: 8527.31.6080
M
R.PETER WEINRAUCH
IMPORT COMMODITY GROUP,LTD.
131 E
AST MERRICK ROAD
VALLEY STREAM, NY 11580
RE: The tariff classification of AM/FM radio/docking station from China.
D
EAR MR.WEINRAUCH:
In your letter dated April 28, 2006 you requested a tariff classification
ruling.
The item in question is an AM/FM clock radio combined with a docking
station designed exclusively for an I-Pod. The user can listen to radiobroad-
casts of both AM and FM channels and can play recorded music files from an
I-pod that is inserted into the docking station. All music is heard through the
internal speakers. The device also incorporates a digital alarm clock. The
radio can only operate with an external source of power but has a battery
back up for the alarm clock.
The applicable subheading for the AM/FM clock radio/docking station will
be 8527.31.6080, Harmonized Tariff Schedule of the United States (HTSUS),
which provides for Reception apparatus for radiotelephony, radiotelegraphy
or radio broadcasting, whether or not combined, in the same housing, with
sound recording or reproducing apparatus or a clock: Other radiobroadcast
receivers, including apparatus capable of receiving also radiotelephony or
radiotelegraphy; Combined with sound recording or reproducing apparatus:
Other: Other ... Other. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change.
The text of the most recent HTSUS and the accompanying duty rates are
provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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.
Sincerely,
R
OBERT B. SWIERUPSKI
Director,
National Commodity Specialist Division

26
CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
[ATTACHMENT C]
NY M84663
July 12, 2006
CLA-2–85:RR:NC:1:108 M84663
CATEGORY: Classification
TARIFF NO.: 8527.31.6080
M
R.JACK D. MLAWSKI
GALVIN &MLAWSKI
ATTORNEYS AT LAW
470 PARK AVENUE SOUTH
STE.200–SOUTH TOWER
NEW YORK, NY 10016
RE: The tariff classification of a digital clock FM radio from China.
D
EAR MR.MLAWSKI:
In your letter dated June 30, 2006, on behalf of JVC Americas Corporation,
you requested a tariff classification ruling.
The subject merchandise, based on the submitted information, is a FM
clock radio, model number RA-P10, in a boom box-type case. This radio
incorporates a digital clock with alarm, speakers, AC adapter, and docking
station for an iPod MP3 player (not included). It is noted that the user can
play recorded music through the radio from an iPod MP3 player, which would
be specifically designed for the docking station. The subject merchandise can
operate through batteries; it also can function through an external source of
power, which can then act as a battery charger for iPods. It is stated that this
article also contains an LCD for displaying the channels of the FM radio,
time, alarm function, and temperature. It is also stated that this article has
buttons for presetting channels and controlling volume of the FM radio, as
well as control buttons for such functions in regard to the music selection of
the iPod. It is noted that a remote control may be imported for operating the
above functions.
The applicable subheading for this digital clock FM radio will be
8527.31.6080 Harmonized Tariff Schedule of the United States (HTSUS),
which provides for Reception apparatus for radiotelephony, radiotelegraphy
or radio broadcasting, whether or not combined, in the same housing, with
sound recording or reproducing apparatus or a clock: Other radiobroadcast
receivers, including apparatus capable of receiving also radiotelephony or
radiotelegraphy: Combined with sound recording or reproducing apparatus:
Other: Other ... Other. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change.
The text of the most recent HTSUS and the accompanying duty rates are
provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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.
Sincerely,
R
OBERT B. SWIERUPSKI
Director,
National Commodity Specialist Division

27
CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
[ATTACHMENT D]
N010738
May 18, 2007
CLA-2–85:RR:E:NC:1:108
CATEGORY: Classification
TARIFF NO.: 8527.91.60
M
S.JOANNE BOEDICKER
C.H. POWELL COMPANY
4477 WOODSON ROAD
SUITE 123
S
T.LOUIS, MO 63134
RE: The tariff classification of a digital AM/FM stereo radio iPod docking
station with remote control and several AM/FM radio home music systems
from China.
D
EAR MS.BOEDICKER:
In your letter dated May 3, 2007, on behalf of DPI Inc., you requested a
tariff classification ruling.
The items in question are referred to as iLIVE models iHT3817DT,
iHMD8817DT, iHD818-TBD, and iHMD8818RF. All these items are not
capable of operating without an external source of power. Model iHT3817DT
is a digital tune AM/FM radio incorporating an iPod docking system. This
device functions as a complete radiobroadcast receiver by playing broadcast
channels. It also enables the user to insert an iPod and play downloaded
music from the iPod through the radio speakers. This apparatus is retailed-
packed, at the time of importation, with a remote control; this combination
would be considered a set for tariff classification purposes, noting that the
AM/FM radio receiver with an iPod docking station imparts the essential
character.
Models iHMD8817DT, iHD818-TBD, and iHMD8818RF are home music
systems with AM/FM radios, iPod docking stations, and DVD/CD players.
Models iHD818-TBD and iHMD8818RF also contain clocks. These all-in-one
systems play music from AM/FM radios, iPods, or CDs and play videos from
iPods or DVDs. In their condition as imported, these receivers will be
packaged for retail sale with remote controls and speakers. All of the afore-
mentioned articles are prima facie classifiable in different headings. It is the
opinion of this office, that each system would be considered a set for tariff
classification purposes, in noting that the AM/FM radio receiver with built-in
iPod docking station and CD/DVD player imparts the essential character.
Together, each enables the user to access audio/video entertainment with
neither the function of audio entertainment nor the function of visual enter-
tainment performing the principal function. Therefore, in accordance with
General Rule of Interpretation 3(c), classification will be in the heading (in
this instance, 8527, HTS) which occurs last in numerical order among those
which equally merit consideration.
The applicable subheading for the digital AM/FM stereo radio iPod docking
station with remote control and the AM/FM radio home music systems will be
8527.91.60, Harmonized Tariff Schedule of the United States (HTSUS),
which provides for Reception apparatus for radio broadcasting, whether or
not combined, in the same housing, with sound recording or reproducing

28
CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
apparatus or a clock: Other: Combined with sound recording or reproducing
apparatus: Other: Other. The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change.
The text of the most recent HTSUS and the accompanying duty rates are
provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Lisa Cariello at (646)733–3014.
Sincerely,
R
OBERT B. SWIERUPSKI
Director,
National Commodity Specialist Division

29
CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
[ATTACHMENT E]
N015651
August 31, 2007
CLA-2–85:RR:E:NC:1:108
CATEGORY: Classification
TARIFF NO.: 8527.91.6080
M
R.DENNIS HECK
YAMAHA CORPORATION OF AMERICA
6600 ORANGETHORPE AVE.
B
UENA PARK, CA 90277
RE: The tariff classification of a radio broadcasting receiver from Malaysia.
D
EAR MR.HECK:
In your letter dated August 13, 2007, you requested a tariff classification
ruling.
The merchandise subject to this ruling is a radio broadcasting receiver,
which is referred to as the “YSP-4000 Yamaha Sound Projector.” This appa-
ratus is a home entertainment system that consists of forty 1–9/16 inch
speakers and two 4–3/4 inch woofers, a 42 channel digital amplifier, a built-in
FM tuner, a high-definition multimedia interface (HDMI), various inputs and
outputs, and an iPod docking station. All components are housed in the same
enclosure, which should be mounted below a wall-mounted flat panel televi-
sion monitor. In addition, this receiver is XM satellite radio ready. Further-
more, this system is not capable of operating without an external source of
power.
In its condition as imported, the radio broadcasting receiver will be pack-
aged for retail sale with a remote control. This combination would be
considered a set for tariff classification purposes with the radio broadcasting
receiver imparting the essential character.
The applicable subheading for this radio broadcasting receiver will be
8527.91.6080, Harmonized Tariff Schedule of the United States (HTSUS),
which provides for Reception apparatus for radio broadcasting, whether or
not combined, in the same housing, with sound recording or reproducing
apparatus or a clock: Other: Combined with sound recording or reproducing
apparatus: Other: Other: Other. The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change.
The text of the most recent HTSUS and the accompanying duty rates are
provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Lisa Cariello at 646–733–3014.
Sincerely,
R
OBERT B. SWIERUPSKI
Director,
National Commodity Specialist Division

30
CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
[ATTACHMENT F]
N024500
March 19, 2008
CLA-2–85:OT:RR:NC:N1:108
CATEGORY: Classification
TARIFF NO.: 8527.91.6080
M
R.LEE SILBERZAHN
SONY ELECTRONICS INC.
1S
ONY DRIVE
PARK RIDGE, NJ 07656–8003
RE: The tariff classification of an AM/FM clock radio with a built-in iPod
docking station from China.
D
EAR MR.SILBERZAHN:
In your letter dated March 7, 2008, you requested a tariff classification
ruling.
The merchandise in question is an AM/FM clock radio with a built-in iPod
docking station, which is referred to as model “ICF-C1IP.” The ICF-C1IP is
a clock radio that contains a digital AM/FM tuner with 10 FM station preset
and 5 AM station preset capabilities, built-in stereo speakers, a built-in iPod
docking station, an auxiliary audio input, and various clock and alarm func-
tions. It weighs approximately 4 pounds and has dimensions of 11 13/16
th
inches wideX51/6
th
inches in height and 5 ½ inches in depth. When an iPod
is connected, a user can control and select music stored on the iPod by using
the jog dial on the clock radio’s control panel. The supplied remote control
can be used in place of the job dial. The radio is not capable of operating
without an external source of power; however, there is an optional battery
backup power system for the clock mechanism.
In its condition as imported, model ICF-C1IP is packaged for retail sale
with a remote control, a battery, an antenna, a manual, and a warranty card.
This combination would be considered a set for tariff classification purposes
with the clock radio, containing a built-in iPod docking station, imparting the
essential character.
The applicable subheading for model ICF-C1IP will be 8527.91.6080, Har-
monized Tariff Schedule of the United States (HTSUS), which provides for
Reception apparatus for radio broadcasting, whether or not combined, in the
same housing, with sound recording or reproducing apparatus or a clock:
Other: Combined with sound recording or reproducing apparatus: Other:
Other: Other. The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change.
The text of the most recent HTSUS and the accompanying duty rates are
provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Lisa Cariello at 646–733–3014.
Sincerely,
R
OBERT B. SWIERUPSKI
Director,
National Commodity Specialist Division

31
CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
[ATTACHMENT G]
N047842
January 9, 2009
CLA-2–85:OT:RR:E:NC:1:108
CATEGORY: Classification
TARIFF NO.: 8527.91.6080
M
S.ELISABETH FORREST
PLANTRONICS
345 ENCINAL STREET
SANTA CRUZ, CA 95060
RE: The tariff classification of a wireless home audio system from China.
D
EAR MS.FORREST:
In your letter dated December 23, 2008, you requested a tariff classification
ruling.
The merchandise under consideration is the Altec Lansing M812 Wireless
Home Audio System. This system consists of an FM transmitter/receiver
base for an iPod with a built-in FM tuner, an FM antenna, a wireless speaker,
a plastic iPod adapter, a remote control, a power supply for the
transmitter/receiver base, an AC power cord, an audio cable, and a user’s
guide. The FM transmitter/receiver base functions as a complete radiobroad-
cast receiver by playing FM broadcast channels through the wireless
speaker. This FM transmitter/receiver base also features a universal dock
for an iPod and plays downloaded music from the iPod through the wireless
speaker. Furthermore, this FM transmitter/receiver base contains an auxil-
iary input port to connect to an MP3 player, a laptop, a CD player, a DVD
player, and other audio devices. The IR remote can control the iPod, the FM
radiobroadcast receiver, and the speaker functions, and also includes learn-
ing capabilities for controlling auxiliary devices. It is the opinion of this office
that the essential character of this set is imparted by the transmitter/receiver
base.
The applicable subheading for the Altec Lansing M812 Wireless Home
Audio System will be 8527.91.6080, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for Reception apparatus for radio
broadcasting, whether or not combined, in the same housing, with sound
recording or reproducing apparatus or a clock: Other: Combined with sound
recording or reproducing apparatus: Other: Other: Other. The rate of duty
will be Free.
Duty rates are provided for your convenience and are subject to change.
The text of the most recent HTSUS and the accompanying duty rates are
provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 * at (646) 733-*.
Sincerely,
R
OBERT B. SWIERUPSKI
Director
National Commodity Specialist Division

32
CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
[ATTACHMENT H]
N092825
February 17, 2010
CLA-2–85:OT:RR:NC:N1:108
CATEGORY: Classification
TARIFF NO.: 8527.91.60
M
S.JEAN LEE
J
WIN ELECTRONICS
2HARBOR PARK DRIVE
PORT WASHINGTON, NY 11050
RE: The tariff classification of an alarm clock radio receiver with a built-in
iPod docking station and a separate bed shaker, as well as other related
accessories, from China.
D
EAR MS.LEE:
In your letter dated January 28, 2010, you requested a tariff classification
ruling.
The subject merchandise, based on the information obtained, consists of
the iLuv™ iMM153 FM alarm clock radio receiver with a display panel and
a built-in iPod docking station. Based on the internal circuitry, this docking
station can not only charge an iPod but can also enable this apparatus to play
music via the radio receiver’s built-in speaker technology; this device is also
designed for an auxiliary line input for any audio device with a 3.5 mm jack.
It is also packaged for connection with a separate round-shaped bed shaker,
which is designed to be placed on the bed to awaken a deep sleeper. This
device, which cannot operate without an external source of power, is stated to
be valued under $40 each.
It is noted that this alarm clock radio receiver, having a built-in iPod
docking station, with a separate bed shaker will be imported in a retail-
packed condition with related accessories. This merchandise is considered to
be a set for tariff classification purposes, with the essential character being
imparted by the radio receiver with the built-in iPod docking station.
It is stated that this merchandise should be classified in subheading
8527.92.1000, Harmonized Tariff Schedule of the United States, HTSUS,
which provides for Reception apparatus for radio broadcasting, whether or
not combined, in the same housing, with sound recording or reproducing
apparatus or a clock: Other: Not combined with sound recording or reproduc-
ing apparatus but combined with a clock: Valued not over $40 each. However,
since this merchandise is combined with a sound-reproducing apparatus, it is
found to be classified in a more specific subheading.
The applicable subheading for this merchandise will be 8527.91.60, Har-
monized Tariff Schedule of the United States (HTSUS), which provides for
Reception apparatus for radio broadcasting, whether or not combined, in the
same housing, with sound recording or reproducing apparatus or a clock:
Other: Combined with sound recording or reproducing apparatus: Other:
Other. The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change.
The text of the most recent HTSUS and the accompanying duty rates are
provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs
Regulations (19 C.F.R. 177).

33
CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
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 Lisa Cariello at (646) 733–3014.
Sincerely,
R
OBERT B. SWIERUPSKI
Director
National Commodity Specialist Division

34
CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
[ATTACHMENT I]
N092831
February 17, 2010
CLA-2–85:OT:RR:NC:N1:108
CATEGORY: Classification
TARIFF NO.: 8527.91.60
M
S.JEAN LEE
J
WIN ELECTRONICS
2HARBOR PARK DRIVE
PORT WASHINGTON, NY 11050
RE: The tariff classification of an alarm clock radio receiver with built-in
dual-docking stations from China.
D
EAR MS.LEE:
In your letter dated January 28, 2010, you requested a tariff classification
ruling.
The subject merchandise, based on the information obtained, consists of
the iLuv™ iMM173 FM alarm clock radio receiver, with a display panel, that
incorporates dual-docking stations for an iPod and iPhone (not included).
Based on the internal circuitry, these built-in docking stations can not only
charge an iPod and iPhone but can also enable either of these apparatuses to
play music via the radio receiver’s built-in speaker technology. This device is
also designed for an auxiliary line input for any audio device with a 3.5 mm
jack. This device, which cannot operate without an external source of power,
is stated to be valued under $40 each.
It is stated that this merchandise should be classified in subheading
8527.92.1000, Harmonized Tariff Schedule of the United States, HTSUS,
which provides for Reception apparatus for radio broadcasting, whether or
not combined, in the same housing, with sound recording or reproducing
apparatus or a clock: Other: Not combined with sound recording or reproduc-
ing apparatus but combined with a clock: Valued not over $40 each. However,
since this merchandise is combined with a sound-reproducing apparatus, it is
found to be classified in a more specific subheading.
The applicable subheading for this merchandise will be 8527.91.60, Har-
monized Tariff Schedule of the United States (HTSUS), which provides for
Reception apparatus for radio broadcasting, whether or not combined, in the
same housing, with sound recording or reproducing apparatus or a clock:
Other: Combined with sound recording or reproducing apparatus: Other:
Other. The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change.
The text of the most recent HTSUS and the accompanying duty rates are
provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Lisa Cariello at (646) 733–3014.
Sincerely,
R
OBERT B. SWIERUPSKI
Director
National Commodity Specialist Division

35
CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
[ATTACHMENT J]
N092834
February 17, 2010
CLA-2–85:OT:RR:NC:N1:108
CATEGORY: Classification
TARIFF NO.: 8527.91.60
M
S.JEAN LEE
J
WIN ELECTRONICS
2HARBOR PARK DRIVE
PORT WASHINGTON, NY 11050
RE: The tariff classification of an alarm clock radio receiver with built-in
dual-docking stations from China.
D
EAR MS.LEE:
In your letter dated January 28, 2010, you requested a tariff classification
ruling.
The subject merchandise, based on the information obtained, consists of
the iLuv™ iMM183 FM alarm clock radio receiver, with a display panel, that
incorporates dual-docking stations for an iPod and iPhone (not included).
Based on the internal circuitry, these built-in docking stations can not only
charge an iPod and iPhone but can also enable either of these apparatuses to
play music via the radio receiver’s built-in speaker technology. This device,
which also functions as a weather band radio with an alert system, is de-
signed for an auxiliary line input for any audio device with a 3.5 mm jack.
This device, which cannot operate without an external source of power, is
stated to be valued under $40 each.
It is stated that this merchandise should be classified in subheading
8527.92.1000, Harmonized Tariff Schedule of the United States, HTSUS,
which provides for Reception apparatus for radio broadcasting, whether or
not combined, in the same housing, with sound recording or reproducing
apparatus or a clock: Other: Not combined with sound recording or reproduc-
ing apparatus but combined with a clock: Valued not over $40 each. However,
since this merchandise is combined with a sound-reproducing apparatus, it is
found to be classified in a more specific subheading.
The applicable subheading for this merchandise will be 8527.91.60, Har-
monized Tariff Schedule of the United States (HTSUS), which provides for
Reception apparatus for radio broadcasting, whether or not combined, in the
same housing, with sound recording or reproducing apparatus or a clock:
Other: Combined with sound recording or reproducing apparatus: Other:
Other. The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change.
The text of the most recent HTSUS and the accompanying duty rates are
provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs
Regulations (19 C.F.R. 177).

36
CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
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 Lisa Cariello at (646) 733–3014.
Sincerely,
R
OBERT B. SWIERUPSKI
Director
National Commodity Specialist Division

37
CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
[ATTACHMENT K]
N021097
January 16, 2008
CLA-2–85:OT:RR:E:NC:N1:108
CATEGORY: Classification
TARIFF NO.: 8527.91.6080
M
R.TROY D. CRAGO
ATICO INTERNATIONAL USA, INC.
501 S
OUTH ANDREWS AVENUE
FORT LAUDERDALE, FL 33301
RE: The tariff classification of an AM/FM alarm clock radio with an iPod
connector and a telephone from China.
D
EAR MR.CRAGO:
In your letter dated December 17, 2007, you requested a tariff classification
ruling.
The merchandise in question is an AM/FM alarm clock radio with iPod
connector and a telephone, which is referred to as “item number
A017JA00162.” The clock radio has the internal circuitry to power and
charge an iPod and can hold 32 preset FM stations with digital readout and
tuning. The telephone features a 16 digit caller ID/number Liquid Crystal
Display (LCD) Screen, a 50 incoming call memory, 3 one-touch dialing
memory, 10 two-touch dialing memory, a dual-caller ID system, a ringer and
volume control, and a mute, flash, and redial function. This item is designed,
as a multi-functional device, to provide radio broadcasts and pre-recorded
audio via an iPod, and line telephony. In addition, this merchandise can only
operate with an external source of power.
In its condition as imported, item number A017JA00162 is packaged for
retail sale with a remote control. This combination would be considered a set
for tariff classification purposes with the clock radio and telephone combina-
tion imparting the essential character.
The applicable subheading for this merchandise will be 8527.91.6080,
Harmonized Tariff Schedule of the United States (HTSUS), which provides
for Reception apparatus for radio broadcasting, whether or not combined, in
the same housing, with sound recording or reproducing apparatus or a clock:
Other: Combined with sound recording or reproducing apparatus: Other:
Other: Other. The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change.
The text of the most recent HTSUS and the accompanying duty rates are
provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Lisa Cariello at 646–733–3014.
Sincerely,
R
OBERT B. SWIERUPSKI
Director,
National Commodity Specialist Division

38
CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
[ATTACHMENT L]
NY M86676
September 20, 2006
CLA-2–85: RR: NC: 1:108 M86676
CATEGORY: Classification
TARIFF NO.: 8527.13.6080
M
S.BARB KIDD
FEDEX TRADE NETWORKS
6730 MIDDLEBELT ROAD
ROMULUS, MI 48174
RE: The tariff classification of AM/FM radio from China.
D
EAR MS.KIDD:
In your letter dated September 13, 2006 you requested a tariff classifica-
tion ruling.
The item in question (sample provided) is a battery operated AM/FM clock
radio that incorporates an Ipod docking station. This portable radio can be
used in various locations including the bath or shower. It enables the user to
access and listen to radiobroadcast programming and also one can attach an
Ipod or MP3 player for listening of prerecorded music.
The applicable subheading for the AM/FM clock radio with an Ipod docking
station will be 8527.13.6080, Harmonized Tariff Schedule of the United
States (HTSUS), which provides for Reception apparatus for radiotelephony,
radiotelegraphy or radio broadcasting, whether or not combined in the same
housing, with sound recording or reproducing apparatus or a clock: Radio-
broadcast receivers capable of operating without an external source of power,
including apparatus capable of receiving also radiotelephony or radioteleg-
raphy: Other apparatus combined with sound recording or reproducing ap-
paratus: Other ... Other The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change.
The text of the most recent HTSUS and the accompanying duty rates are
provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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.
Sincerely,
R
OBERT B. SWIERUPSKI
Director,
National Commodity Specialist Division

39
CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
[ATTACHMENT M]
NY R04615
August 17, 2006
CLA-2–85: RR: NC: 1:108 R04615
CATEGORY: Classification
TARIFF NO.: 8527.13.6080
M
R.TROY CRAGO
ATICO INTERNATIONAL USA, INC.
501 S
OUTH ANDREWS AVENUE
FORT LAUDERDALE, FL 33301
RE: The tariff classification of a clock radio from China.
D
EAR MR.CRAGO:
In your letter dated August 14, 2006 you requested a tariff classification
ruling.
The item in question is a battery operated FM clock radio combined with an
iPod connector. It is denoted as model number A017GA00123. The iPod
docking connector enables the user to insert an iPod that will play stored
music through the speakers of the clock radio. It also serves as a charging
device for the iPod. The radio is a functional radiobroadcast receiver that
provides audio radio broadcasts for listening. It should be noted that this
clock radio also functions from an external source of power.
The applicable subheading for the clock radio with iPod docking connector
will be 8527.13.6080, Harmonized Tariff Schedule of the United States (HT-
SUS), which provides for Reception apparatus for radiotelephony, radioteleg-
raphy or radio broadcasting, whether or not combined, in the same housing,
with sound recording or reproducing apparatus or a clock: Radiobroadcast
receivers capable of operating without an external source of power, including
apparatus capable of receiving also radiotelephony or radiotelegraphy: Other
apparatus combined with sound recording or reproducing apparatus: Other:
Other ... Other. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change.
The text of the most recent HTSUS and the accompanying duty rates are
provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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.
Sincerely,
R
OBERT B. SWIERUPSKI
Director,
National Commodity Specialist Division

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CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
[ATTACHMENT N]
N007861
March 20, 2007
CLA-2–85: RR: NC: 1:108
CATEGORY: Classification
TARIFF NO.: 8527.91.6080
M
R.JAMES F. O’HARA
STEIN SHOSTAK SHOSTAK POLLACK &O’HARA, LLP
865 S
OUTH FIGUEROA STREET
SUITE 1388
L
OS ANGELES, CA 90017
RE: The tariff classification of an Audio-Video Receiver set from Malaysia.
D
EAR MR.O’HARA:
In your letter dated February 28, 2007, on behalf of Pioneer Electronics
USA, Inc. of Long Beach, California, you requested a tariff classification
ruling.
The item in question is a Pioneer brand Audio-Video Receiver, which is
denoted as model VSX-1017TXV. This receiver functions as an amplifier, a
FM/AM tuner, a surround-sound processor, and an audio/video input-output
selector. In addition, it is iPod ready since it has an integrated iPod docking
station. Recorded music is played through the receiver from the iPod and
song title, artist, etc. are shown on the receiver display. Furthermore, the
iPod’s battery is charged when connected to the receiver. Model VSX-
1017TXV is not capable of operating without an external source of power.
In its condition as imported, the receiver will be packaged for retail sale
with the following: a remote control, a FM antenna, an AM antenna, an
operational manual, and a warranty card. This combination would be con-
sidered a set for tariff classification purposes with the audio-video receiver
imparting the essential character.
Although you suggested in your letter that this Pioneer receiver should be
classified under subheading 8527.31.6080, it should be noted that effective
for this merchandise entered on or after February 3rd of 2007, the classifi-
cation has been changed to 8527.91.6080.
The applicable subheading for the Audio-Video Receiver set, model VSX-
1017TXV, will be 8527.91.6080, Harmonized Tariff Schedule of the United
States (HTSUS), which provides for Reception apparatus for radio broadcast-
ing, whether or not combined, in the same housing, with sound recording or
reproducing apparatus or a clock: Other: Combined with sound recording or
reproducing apparatus: Other: Other. The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change.
The text of the most recent HTSUS and the accompanying duty rates are
provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs
Regulations (19 C.F.R. 177).

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CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
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 Lisa Cariello at 646–733–3014.
Sincerely,
R
OBERT B. SWIERUPSKI
Director,
National Commodity Specialist Division

42
CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
[ATTACHMENT O]
HQ H216719
CLA-2 OT:RR:CTF:TCM HQ H216719 TNA
CATEGORY: Classification
TARIFF NO.: 8527.19.10; 8527.19.50;
8527.92.10; 8527.92.50
M
S.AASHA B. DESLOGE
BEST BUY CORPORATE CAMPUS
7601 PENN AVENUE
SOUTH RICHFIELD, MN 55423
RE : Revocation of NY R02550; Classification of docking stations with
built-in radios for MP3 players
D
EAR MS.DESLOGE:
This letter is in reference to New York Ruling Letter (“NY”) R02550, issued
to Best Buy on September 15, 2005, concerning the tariff classification of a
docking station with an AM/FM digital radio designed for an MP3 player.
There, U.S. Customs and Border Protection (“CBP”) classified the merchan-
dise under subheading 8527.31.60, Harmonized Tariff Schedule of the United
States (“HTSUS”), as “Reception apparatus for radiotelephony, radiotelegra-
phy or radiobroadcasting, whether or not combined, in the same housing,
with sound recording or reproducing apparatus or a clock: Other radiobroad-
cast receivers, including apparatus capable of receiving also radiotelephony
or radiotelegraphy: Combined with sound recording or reproducing appara-
tus: Other: Other ... Other.”
1
This letter also concerns NY R03835, dated May 4, 2006, NY M84663,
dated July 12, 2006, NY N010738, dated May 18, 2007, NY N015651, dated
August 31, 2007, NY N024500, dated March 19, 2008, NY N047842, dated
January 9, 2009, NY N092825, dated February 17, 2010, NY N092831, dated
February 17, 2010, NY N092834, dated February 17, 2010, NY N021097,
dated January 16, 2008, NY M86676, dated September 20, 2006, NY R04615,
dated August 17, 2006, and NY N007861, dated March 20, 2007. These
rulings classified similar merchandise either in subheading 8527.31.60, HT-
SUS (the predecessor to current subheading 8527.91.60, HTSUS), the cur-
rent subheading 8527.91.60, HTSUS, or in subheading 8527.13.60, HTSUS,
which provides for “Reception apparatus for radio broadcasting, whether or
not combined, in the same housing, with sound recording or reproducing
apparatus or a clock: Radiobroadcast receivers capable of operating without
an external source of power: Other apparatus combined with sound recording
or reproducing apparatus: Other: Other.”
We have reviewed these rulings and found them to be in error. For the
reasons set forth below, we hereby revoke NY R02550, NY R03835, NY
M84663, NY N010738, NY N015651, NY N024500, NY N047842, NY
N092825, NY N092831, NY N092834, NY N021097, NY M86676, NY R04615,
and NY N007861.
1
We note that subheading 8527.31.60, HTSUS, which appeared in the 2005 tariff schedule,
is now subheading 8527.91.60 of the 2012 HTSUS. As a result, we will consider subheading
8527.91.60, HTSUS, in this ruling.

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CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
FACTS:
The subject merchandise consists of clock radios with either AM/FM capa-
bility or simply FM capability. They incorporate a digital clock with an alarm
and a docking station for an iPod music player or other MP3 player, all in the
same housing. Users can play music from the MP3 player, either through
MP3 players specifically designed for the docking station, or through a patch
cord for MP3 players not designed for the docking station. The radio receiver
also acts as a battery charger for the iPod or other MP3 player. Some models
of the subject merchandise incorporate speakers; others do not.
In addition, the radios of the docking stations of NY R03835, NY N010738,
NY N015651, NY N024500, NY N047842, NY N092825, NY N092831, NY
N092834, NY N021097, and NY N007861 are incapable of operating without
an external source of power. The docking stations of NY R02550, NY M84663,
NY M86676, and NY R04615 are either battery-operated or contain back-up
batteries.
Lastly, NY N021097 classified item number A017JA00162, which requires
an external source of power and contains a telephone featuring a 16 digit
caller ID/number Liquid Crystal Display (LCD) Screen, a 50 incoming call
memory, 3 one-touch dialing memory, 10 two-touch dialing memory, a dual-
caller ID system, a ringer and volume control, and a mute, flash, and redial
function. Thus, in addition to a radio and iPod charging function, this item
also allows a user to make and receive telephone calls.
ISSUE:
Whether the subject docking stations with built-in radios for MP3 players
contain sound recording or reproducing apparatus?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the United States
(HTSUS) is made in accordance with the General Rules of Interpretation
(GRI). GRI 1 provides that the classification of goods shall be determined
according to the terms of the headings of the tariff schedule and any relative
Section or Chapter Notes. In the event that the goods cannot be classified
solely on the basis of GRI 1, and if the headings and legal notes do not
otherwise require, the remaining GRI may then be applied. GRI 6 requires
that the classification of goods in the subheadings of headings shall be
determined according to the terms of those subheadings, any related sub-
heading notes and mutatis mutandis, to the GRIs 1 through 5.
The HTSUS provisions under consideration are as follows:
8527 Reception apparatus for radio broadcasting, whether or not combined,
in the same housing, with sound recording or reproducing apparatus
or a clock:
Radiobroadcast receivers capable of operating without an
external source of power:
8527.13 Other apparatus combined with sound recording or
reproducing apparatus:
Other:
8527.13.60 Other:
* * *
8527.19 Other:

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CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
8527.19.10 Valued not over $40 each, incorporating a
clock or clock-timer, not in combination
with any other article, and not designed
for motor vehicle installation
8527.19.50 Other
***
Other:
8527.91 Combined with sound recording or reproducing ap-
paratus:
Other:
8527.91.60 Other:
***
8527.92 Not combined with sound recording or reproducing
apparatus but combined with a clock:
8527.92.10 Valued not over $40 each
8527.92.50 Other
The Harmonized Commodity Description and Coding System Explanatory
Notes (ENs) constitute the official interpretation of the Harmonized System.
While not legally binding nor dispositive, the ENs provide a commentary on
the scope of each heading of the Harmonized System and are generally
indicative of the proper interpretation of these headings. See T.D. 89–80, 54
Fed. Reg. 35127 (Aug. 23, 1989).
The EN to heading 85.27 provides, in pertinent part:
The sound radio-broadcasting apparatus falling in this heading must be
for the reception of signals by means of electro-magnetic waves transmit-
ted through the ether without any line connection.
This group includes:
(1) Domestic radio receivers of all kinds (table models, consoles, receivers
for mounting in furniture, walls, etc., portable models, receivers,
whether or not combined, in the same housing, with sound recording
or reproducing apparatus or a clock)....
(5) Stereo systems (hi-fi systems) containing a radio receiver, put up in
sets for retail sale, consisting of modular units in their own separate
housing, e.g., in combination with a CD player, a cassette recorder,
an amplifier with equaliser, loudspeakers, etc. The radio receiver
gives the system its essential character.
In beginning our analysis, we note that that it is not in dispute that the
subject merchandise is described by the terms of heading 8527, HTSUS.
2
2
Although the classification of the subject merchandise is not in dispute at the heading
level, we note that heading 8527, HTSUS, does not fully describe the subject merchandise
because it does not describe the docking stations’ charging function. Nonetheless, the
subject merchandise is classified in heading 8527, HTSUS, at GRI 1 via Note 3 to Section
XVI, HTSUS, which provides that composite machines are classified by their principal
function. In the present case, the principal function of the subject docking stations is the
radio, not the charging function. Consistent with EN 85.27, CBP has long held that the
radio receiver in similar merchandise imparts the essential character. See, e.g., NY L84968,
dated May 23, 2005; NY N209467, dated March 20, 2012; among others.

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CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
Thus, the issue is at the 6-digit heading level, and focuses on the question of
whether the subject docking stations with radios contain sound recording or
reproducing devices.
We note that although the term “sound recording or reproducing device” is
not defined in EN 85.27, it is defined by EN 85.19. In light of the fact that
sound recording or reproducing apparatus of heading 8519, HTSUS, may be
incorporated into products of heading 8527, HTSUS, we find EN 85.19 to be
instructive in this particular matter. EN 85.19 provides, in pertinent part,
that:
Generally, sound is recorded onto or reproduced from an internal storage
device or media (e.g., magnetic tape, optical media, semiconductor media
or other media of heading 85.23).
Sound recording apparatus modify a recording medium so that sound
reproducing apparatus can subsequently reproduce the original
sound-wave (speech, music, etc.). This includes recording based on the
receipt of a sound-wave or by other methods, e.g., by recording data sound
files, downloaded from an Internet page or a compact disc by an automatic
data processing machine, onto the internal memory (e.g., flash memory)
of a digital audio device (e.g., MP3 player). Devices which record sound
as digital code generally are not capable of reproducing sound unless they
incorporate a means for converting the recording from digital code to an
analogue signal.
We note that this definition is in accordance with definitions of dictionaries
and other lexicographic sources. For example, the Oxford English Dictionary
defines “record” as “of a machine, instrument or device: to set down (a
message, reading, etc.) in some permanent form.” See www.oed.com. The
Oxford English Dictionary defines “reproduce” as “To relay (sound originating
elsewhere) or replay (sound recorded on another occasion) by electrical or
mechanical means.... To produce again in the form of a copy.” See
www.oed.com. In addition, the McGraw-Hill Encyclopedia of Science and
Technology defines “sound recording” as “the technique of entering sound,
especially music, on a storage medium for playback at a subsequent time.”
McGraw-Hill Concise Encyclopedia of Science and Technology, 6th Ed., 2009
at 2197. This encyclopedia defines “sound-reproducing systems,” in pertinent
part, as:
Systems that attempt to reconstruct some or all of the audible dimensions
of an acoustic event that occurred elsewhere. A sound-reproducing sys-
tem includes the functions of capturing sounds with microphones, ma-
nipulating those sounds using elaborate electronic mixing consoles and
signal processors, and then storing the sounds for reproduction at later
times and different places.
Id. at 2197.
In the present case, each model of the subject merchandise consists of a
radio and docking station in the same housing. The docking stations allow
the user to play music from an iPod or other MP3 player. The music, which
is stored on the MP3 player, is transmitted to the speakers for broadcasting.
In the models of the subject merchandise which do not contain speakers, the
docking station can be plugged into a set of speakers, thereby also acting as
a conduit between the music player and the speakers. In neither instance

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CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
does the docking station actually record or reproduce the music passing
through it because it does not retain a copy of this music anywhere on the
docking station. For instance, the docking station would not be able to play
the music again at a later time if the MP3 player were removed. To the
contrary, it is the iPod or other MP3 player that acts as a sound recording or
reproducing device, because they retain copies of the music for subsequent
playback. As a result, the docking stations with built-in radios cannot be said
to be sound recording or reproducing apparatus. As such, they cannot be
classified in subheading 8527.91, HTSUS.
Certain models of the subject merchandise are either battery-operated or
contain a back-up battery. As such, they are capable of operating without an
external power source. Thus, these models are described by the terms of
subheading 8527.19, HTSUS, which provides for “Reception apparatus for
radio broadcasting, whether or not combined, in the same housing, with
sound recording or reproducing apparatus or a clock: Radiobroadcast receiv-
ers capable of operating without an external source of power: Other.” At the
8-digit level, this subheading contains breakouts for merchandise based on
its value on entry. As a result, if the subject merchandise is valued at less
than $40, incorporates a clock or clock timer, is not in combination with any
other article, and is not designed for motor vehicle installation, it is classified
in subheading 8527.19.10, HTSUS; otherwise, it is classified in subheading
8527.19.50, HTSUS.
Other models of the subject merchandise are incapable of operating with-
out an external power source. As such, they are precluded from classification
in subheading 8527.19, HTSUS. Subheading 8527.92, HTSUS, provides for
“Reception apparatus for radio broadcasting, whether or not combined, in the
same housing, with sound recording or reproducing apparatus or a clock:
Other: Not combined with sound recording or reproducing apparatus but
combined with a clock.” The subject merchandise is described by the terms
of this subheading. At the 8-digit level, this subheading contains breakouts
for merchandise based on its value on entry. As a result, if the subject
merchandise is valued at less than $40, it is classified in subheading
8527.92.10, HTSUS; if it is valued at over $40, it is classified in subheading
8527.90.50, HTSUS.
Lastly, NY N021097 classified item number A017JA00162, a docking sta-
tion that is distinguishable from the rest of the models at issue because it
contains a telephone and multiple functions unique to the telephone. In that
sense, it is similar to the merchandise at issue in HQ 086939, dated August
9, 1990, where CBP classified a combination telephone/clock/radio. There,
CBP considered this device to be a composite machine of Note 3 to Section
XVI, HTSUS. Unable to determine the principal function, CBP used GRI 3(c)
to classify the combination telephone, clock, and radio in heading 8527,
HTSUS. Similarly, in the present case, a consumer is likely to purchase this
type of docking station as much for the telephone as for its charging function
and speakers. Otherwise, a consumer could easily buy any one of the myriad
docking stations without a telephone. As a result, we use GRI 3(c) to classify
item number A017JA00162 in subheading 8527.92, HTSUS. If it is valued at
less than $40, it is classified in subheading 8527.92.10, HTSUS; if it is valued
at over $40, it is classified in subheading 8527.90.50, HTSUS.

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CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
HOLDING:
Under the authority of GRI 1 via Note 3 to Section XVI, HTSUS, and GRI
6, the subject iPod docking stations are classified in heading 8527. Models of
the subject merchandise that are capable of operating without an external
source of power (i.e., the merchandise of NY R02550, NY M84663, NY
M86676, and NY R04615), are classified in one of two subheadings based on
whether they are valued not over $40, incorporate a clock or auto-timer, are
not in combination with any other articles, and are not designed for motor
vehicle installation. If they meet all of the elements, they are classified in
subheading 8527.19.10, HTSUS, which provides for “Reception apparatus for
radio broadcasting, whether or not combined, in the same housing, with
sound recording or reproducing apparatus or a clock: Radiobroadcast receiv-
ers capable of operating without an external source of power: Other: Valued
not over $40 each, incorporating a clock or clock-timer, not in combination
with any other article, and not designed for motor vehicle installation.” The
2012 column one general rate of duty is free.
Models of the subject merchandise that are valued over $40 or do not meet
any one of the other criteria are classified in subheading 8527.19.50, HTSUS,
which provides for “Reception apparatus for radio broadcasting, whether or
not combined, in the same housing, with sound recording or reproducing
apparatus or a clock: Radiobroadcast receivers capable of operating without
an external source of power: Other: Other.” The 2012 column one general
rate of duty is 3% ad valorem.
Models of the subject merchandise that are incapable of operating without
an external source of power and include a clock (i.e., the merchandise of NY
R03835, NY N010738, NY N015651, NY N024500, NY N047842, NY
N092825, NY N092831, NY N092834, and NY N007861) are classified in
subheading 8527.92, HTSUS. At the eight-digit level, they are classified in
two different subheadings, depending on the value of the merchandise at the
time of entry. If they are valued at less than $40, they are classified in
subheading 8527.92.10, HTSUS, which provides for “Reception apparatus for
radio broadcasting, whether or not combined, in the same housing, with
sound recording or reproducing apparatus or a clock: Other: Not combined
with sound recording or reproducing apparatus but combined with a clock:
Valued not over $40 each.” The 2012 column one general rate of duty is free.
If they are valued at over $40, they are classified in subheading 8527.92.50,
HTSUS, which provides for “Reception apparatus for radio broadcasting,
whether or not combined, in the same housing, with sound recording or
reproducing apparatus or a clock: Other: Not combined with sound recording
or reproducing apparatus but combined with a clock: Other.” The 2012
column one general rate of duty is 3% ad valorem.
At GRI 3(c), item number A017JA00162 (the subject of NY N021097) is
classified in subheading 8527.92, HTSUS. If it is valued at less than $40, it
is classified in subheading 8527.92.10, HTSUS. The 2012 column one general
rate of duty is free. If it is valued at over $40, it is classified in subheading
8527.90.50, HTSUS. The 2012 column one general rate of duty is 3% ad
valorem.
Duty rates are provided for your convenience and are subject to change.
The text of the most recent HTSUS and the accompanying duty rates are
provided on the internet at www.usitc.gov/tata/hts/.

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CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
EFFECT ON OTHER RULINGS:
NY R02550, dated September 15, 2005, NY R03835, dated May 4, 2006, NY
M84663, dated July 12, 2006, NY N010738, dated May 18, 2007, NY
N015651, dated August 31, 2007, NY N024500, dated March 19, 2008, NY
N047842, dated January 9, 2009, NY N092825, dated February 17, 2010, NY
N092831, dated February 17, 2010, NY N092834, dated February 17, 2010,
NY N021097, dated January 16, 2008, NY M86676, dated September 20,
2006, NY R04615, dated August 17, 2006, and NY N007861, dated March 20,
2007 are REVOKED.
Sincerely,
M
YLES B. HARMON,
Director
Commercial and Trade Facilitation Division

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CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
REVOCATION OF RULING LETTERS AND REVOCATION
OF TREATMENT RELATING TO THE ELIGIBILITY OF
GOODS FOR DUTY-FREE TREATMENT UNDER
SUBHEADING 9801.00.25
AGENCY: U.S. Customs and Border Protection; Department of
Homeland Security.
ACTION: Notice of revocation of two ruling letters and revocation of
treatment relating to the eligibility of goods for duty-free treatment
under subheading 9801.00.25, HTSUS.
SUMMARY: Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C.
1625 (c)), as amended by Section 623 of Title VI (Customs Modern-
ization) of the North American Free Trade Agreement Implementa-
tion Act (Pub.L. 103–182, 107 Stat. 2057), this notice advises inter-
ested parties that Customs and Border Protection (CBP) is revoking
two ruling letters relating to the eligibility of goods for duty-free
treatment under subheading 9801.00.25, of the Harmonized Tariff
Schedule of the United States (HTSUS). CBP also is revoking any
treatment previously accorded by CBP to substantially identical
transactions. Notice proposing these actions and inviting comments
on their correctness were published in the Customs Bulletin, Volume
46, Number 34, on August 15, 2012. No comments were received.
EFFECTIVE DATE: This action is effective for merchandise
entered or withdrawn from warehouse for consumption on or after
March 11, 2013.
FOR FURTHER INFORMATION CONTACT: Karen Greene,
Valuation and Special Programs Branch: (202) 325–0041.
SUPPLEMENTARY INFORMATION:
BACKGROUND
On December 8, 1993, Title VI (Customs Modernization) of the
North American Free Trade Agreement Implementation Act (Pub. L.
103–182, 107 Stat. 2057) (hereinafter “Title VI”), became effective.
Tile VI amended many sections of the Tariff Act of 1930, as amended,
and related laws. Two new concepts which emerge from the law are
“informed compliance ” and “shared responsibility.” These con-
cepts are premised on the idea that in order to maximize voluntary
compliance with customs laws and regulations, the trade community
needs to be clearly and completely informed of its legal obligations.
Accordingly, the law imposes a greater obligation on CBP to provide
the public with improved information concerning the trade commu-
nity’s responsibilities and rights under the customs and related laws.

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CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
In addition, both the trade and CBP share responsibility in carrying
out import requirements. For example, under section 484 of the
Tariff Act of 1930, as amended (19 U.S.C. §1484), the importer of
record is responsible for using reasonable care to enter, classify and
value imported merchandise, and to provide any other information
necessary to enable CBP to properly assess duties, collect accurate
statistics and determine whether any other applicable legal require-
ment is met.
Pursuant to section 625(c)(1), Tariff Act of 1930, as amended (19
U.S.C. 1625 (c)(1)), notice proposing to revoke New York Ruling Letter
(NY) N163660, dated May 16, 2011, and NY N069900, dated August
5, 2009, was published on August 15, 2012, in Volume 46, Number 3,
of the Customs Bulletin. CBP received no comments in response to
this notice. Although in this notice CBP is specifically referring to NY
N163660 and NY N069900, this notice covers any rulings on this
merchandise which may exist but has not been specifically identified.
CBP has undertaken reasonable efforts to search existing databases
for rulings in addition to the ones identified. No further rulings have
been found. Any party who has received an interpretive ruling or
decision (i.e. ruling letter, internal advice memorandum or decisions
or protest review decision) on the merchandise subject to this notice
should have advise CBP during the notice period.
Similarly, pursuant to section 625(c)(2), Tariff Act of 1930, as
amended (19 U.S.C. 1625(c)(2)), CBP is revoking any treatment pre-
viously accorded by CBP to substantially identical transactions. Any
person involved in substantially identical transactions should advise
CBP during this notice period. An importer’s failure to advise CBP of
substantially identical transactions or of a specific ruling not identi-
fied in this notice, may not raise issues of reasonable care on the part
of the importer or its agents for importations of merchandise subse-
quent to the effective date of the final notice of this action.
In NY N163660, set forth respectively as Attachment A to this
document, CBP held that tires reimported for repair, upgrade, or
exchange are eligible for duty-free treatment under subheading
9801.00.25, HTSUS. We have reviewed the ruling and determined
that the analysis is not correct. It is now our position that tires
reimported for upgrade would not be eligible for duty-free treatment
under subheading 9801.00.25, HTSUS. Tires reimported for repair or
exchange would only be eligible for duty-free treatment under sub-
heading 9801.00.25, HTSUS, if the tires were delivered not conform-
ing to sample or specifications.
Similarly, in NY N069900, set forth respectively as Attachment B to
this document, CBP held that cameras, lenses, lithium batteries,
battery chargers, battery packs, and battery plates that are reim-

51
CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
ported for repair, exchange, or upgrade under warranty were eligible
for duty-free treatment upon reimportation in subheading
9801.00.25. It is now our position that cameras and camera accesso-
ries reimported for upgrade would not be eligible for duty-free treat-
ment under subheading 9801.00.25, HTSUS. Cameras and camera
accessories reimported for repair or exchange would only be eligible
for duty-free treatment under subheading 9801.00.25, HTSUS, if the
goods were delivered in a condition not conforming to sample or
specification.
Pursuant to 19 U.S.C. 1625(c)(1), CBP is revoking NY N163660 and
N069900 and any other ruling not specifically identified, in order to
reflect the proper interpretation of subheading 9801.00.25, HTSUS
according to the analysis contained in HQ H173817 and H209471 set
forth as Attachments C and D to this document. Additionally, pur-
suant to 19 U.S.C. 1625(c)(2), CBP is revoking any treatment previ-
ously accorded by CBP to substantially identical transactions.
Dated: November 16, 2012
M
YLES B. HARMON,
Director
Commercial and Trade Facilitation Division
Attachments

52
CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
[ATTACHMENT A]
NY N163660
May 16, 2011
CLA-2–40:OT:RR:NC:N1:106
CATEGORY: Classification
TARIFF NO.: 4011.10, 4011.20, 9801.00.2500
M
R.BRET HOLDER SIMON
GLUCK &KANE, LLP
1700 B
ROADWAY
NEW YORK, NY 10019
RE: The tariff classification of tires returned to the US from Canada.
D
EAR MR.HOLDER:
In your letter dated April 28, 2011, you requested a tariff classification
ruling on behalf of your client, Bridgestone Americas Tire Operations, LLC.
You state that tires, made in various countries are imported by Bridgestone
Americas Tire Operations, LLC. You further state that he applicable sub-
heading for the tires will be either 4011.10, Harmonized Tariff Schedule of
the United States (HTSUS), which provides for new pneumatic tires, of
rubber: of a kind used on motor cars or 4011.20, HTSUS, which provides for
new pneumatic tires, of rubber: of a kind used on buses or trucks; when
imported into the US as new by Bridgestone Americas Tire Operations, LLC.
You further state that the tires will be exported to Canada from the US and
on some occasions returned to the US for repair, upgrade or exchange. The
tires will not have been advanced in condition or value in Canada.
In such cases, if all necessary requirements concerning documentation and
identification of the tires that are returned to the US from Canada are
satisfied at the port at the time of importation, the special classification
provision of 9801.00.2500 which provides for articles, previously imported,
with respect to which the duty was paid upon such previous importation if (1)
exported within three years after the date of such previous importation, (2)
reimported without having been advanced in value or improved in condition
by any process of manufacture or other means while abroad, (3) reimported
for the reason that such articles do not conform to sample or specifications,
and (4) reimported by or for the account of the person who imported them
into, and exported them from, the United States. This special provision
allows for a free rate of duty.
Duty rates are provided for your convenience and are subject to change.
The text of the most recent HTSUS and the accompanying duty rates are
provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Mark Palasek at (646) 733–3013.
Sincerely,
R
OBERT B. SWIERUPSKI
Director
National Commodity Specialist Division

53
CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
[ATTACHMENT B]
NY N069900
August 5, 2009
CLA-2–98:OT:RR:E:NC:1:108
CATEGORY: Classification
TARIFF NO.: 9801.00.25
M
R.JEFERSON PERIN
RED.COM,INC.
20291 V
ALENCIA CIRCLE
LAKE FOREST, CA 92630
RE: The tariff classification of articles previously imported into the United
States from Singapore, Japan, Great Britain, and Malta, which were ex-
ported from the United States and returned for repair, exchange, or upgrade.
D
EAR MR.PERIN:
In your letter dated July 24, 2009, you requested a tariff classification
ruling.
The merchandise in question is cameras, lenses, lithium batteries, battery
charges, battery packs, and battery plates. All of items listed above are
imported and kept in inventory in the United States for distribution to
various customers worldwide. The cameras, lenses, batteries, and accessories
that are defective or require upgrade are returned to Red.Com, Inc. in the
United States for repair, upgrade, or exchange at no additional cost, when
under warranty. The inventory method used is FIFO (first in – first out) and
the inventory turnover is thirty days. While in the possession of the final
consignee abroad, the merchandise is not advanced in value or improved in
condition by any process of manufacture or other means. As per the informa-
tion provided, this dutiable merchandise was imported and then exported,
and duty was paid on the first importation. If they meet the requirements
found in 19 CFR 10.8a, which needs to be substantiated, the applicable
subheading for the cameras, lenses, batteries, etc., will be 9801.00.25, Har-
monized Tariff Schedule of the United States (HTSUS), which provides for
the duty-free entry of: articles, previously imported, with respect to which the
duty was paid upon such previous importation if (1) exported within three
years after the date of such previous importation, (2) reimported without
having been advanced in value or improved in condition by any process of
manufacture or other means while abroad, (3) reimported for the reason that
such articles do not conform to sample or specification, and (4) reimported by
or for the account of the person who imported them into, and exported them
from the United States.
In addition to meeting all the requirements set forth in subheading
9802.00.25, certain documents must be filed in connection with the entry of
articles claimed to be free of duty under HTSUS subheading 9801.00.25:
A declaration by the person abroad who received and is returning the
merchandise to the United States, which contains the following information
and statements: a description of the merchandise; the name and address of
the U.S. exporter from whom the merchandise was received; a statement that
the merchandise has not been advanced in value or improved in condition by
any process of manufacture or other means; and the name and address of the
consignee in the United States to whom the merchandise is being returned

54
CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
because it does not conform to sample or specifications and the reasons why
it does not conform to sample or specifications; and
A declaration by the owner, importer, consignee, or agent, which contains
the following information and statements: a description of the merchandise;
a statement that the merchandise was previously imported into the United
States that also identifies the port, entry number, date of entry, name and
address of the importer and that the duty was paid at that time; a statement
that the merchandise was exported from the United States that also identi-
fies the port of exportation, the date of exportation, the name of the exporter
and that the merchandise was exported without benefit of drawback; a
statement that identifies who the articles are being reimported by or for the
account of; and a statement that the attached declaration from the foreign
shipper (which identifies the foreign shipper) is correct in every respect.
Duty rates are provided for your convenience and are subject to change.
The text of the most recent HTSUS and the accompanying duty rates are
provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Lisa Cariello at (646) 733–3014.
Sincerely,
R
OBERT B. SWIERUPSKI
Director
National Commodity Specialist Division

55
CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
[ATTACHMENT C]
HQ H173817
November 16, 2012
OT:RR:CTF:VS H173817 KSG
M
R.BRET HOLDER
SIMON,GLUCK &KANE LLP
1700 B
ROADWAY
NEW YORK, NY 10019
RE: Revocation of NY N163660; subheading 9801.00.25; not conforming due
to sample or specifications; tires
D
EAR MR.HOLDER:
This is in reference to New York ruling letter (“NY”) N163660, dated May
16, 2011, regarding the eligibility of imported tires for duty-free treatment
under subheading 9801.00.25, of the Harmonized Tariff Schedule of the
United States (“HTSUS”). In NY N163660, CBP held that tires reimported
for repair, upgrade or exchange are eligible for duty-free treatment under
subheading 9801.00.25, HTSUS, if documentary requirements are met.
Upon review of NY N163660, CBP has determined that it is incorrect.
Pursuant to section 625©(1), Tariff Act of 1930 (19 U.S.C. 1625©(1)), as
amended by section 623 of Title VI, of the North American Free Trade
Agreement Implementation Act (Pub. L. 103–182, 107 Stat. 2057), notice of
the proposed action was published on August 15, 2012, in Volume 46 ,
Number 34, of the Customs Bulletin. No comments were received in response
to this notice.
FACTS:
New pneumatic radial and bias tires are imported into the U.S. and any
duties owing are paid by Bridgestone. Certain tires are exported to Canada
where they do not undergo processing or any manufacture. Bridgestone
Americas Tire Operations LLC (“Bridgestone”) reimports some tires for re-
pair due to defect or damage, upgrade, or for exchange. The exact reason for
the exchange of each reimported tire is not given. Bridgestone would submit
the appropriate documentation required by 19 CFR 10.8a.
You state that the tires are classified in subheadings 4011.10 and 4011.20,
HTSUS.
ISSUE:
Whether the reimported tires described above are eligible for duty-free
treatment under subheading 9801.00.25, HTSUS.
LAW AND ANALYSIS:
Section 141.2 of the Customs Regulations (19 CFR 141.2) provides that
dutiable merchandise imported and afterward exported, even though duty
thereon may have been paid on the first importation, is liable to duty on every
subsequent importation into the Customs territory of the United States
unless exempt by law.
Subheading 9801.00.25, HTSUS, provides for the duty-free treatment of:
[a]rticles, previously imported, with respect to which the duty was paid
upon such previous importation if (1) exported within three years after

56
CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
the date of such previous importation, (2) reimported without having
advanced in value or improved in condition by any process of manufacture
or other means while abroad, (3) reimported for the reason that such
articles do not conform to sample or specifications, and (4) reimported by
or for the account of the person who imported them into, and exported
them from, the United States.
We assume for the purposes of this ruling that paragraphs (1), (2), and (4)
are satisfied in this case. In order to qualify for duty-free treatment under
subheading 9801.00.25, HTSUS, there must be some tangible evidence that
the returned merchandise does not conform to “sample or specifications.”
The application of this provision is clear where the failure to meet speci-
fications relates to the physical nature of the goods such as a shipment which
includes the wrong style number, the wrong size, the wrong color, or defective
workmanship. In Headquarters Ruling Letter (“HRL”) 558746, dated Janu-
ary 6, 1995, Customs held that alarm and security equipment which was
defective due to mishandling during delivery failed to conform to specification
and was entitled to duty-free treatment under subheading 9801.00.25, HT-
SUS, upon reimportaton into the United States. By contrast, in HRL 559298,
dated February 7, 1996, Customs held that goods which were returned that
physically conformed to contract specifications but which did not comply with
other terms of the contract, such as the quantity of the merchandise or
timeliness of delivery were not eligible for duty-free treatment under sub-
heading 9801.00.25, HTSUS. In HRL 560421, dated August 20, 1997, Cus-
toms held that merchandise reimported for repair but subsequently returned
without repair due to the costliness of repair was not eligible for duty-free
treatment under subheading 9801.00.25, HTSUS. CBP concluded in this
ruling that the importer must be able to submit evidence that the goods were
reimported because they do not conform to specifications. In HRL 562057,
dated August 27, 2002, CBP held that a vacuum pump reimported because it
did not work properly was not eligible for duty-free treatment under sub-
heading 9801.00.25, HTSUS, because no evidence was submitted to establish
that the pump was delivered in a defective condition.
The issue presented is whether the tires reimported for repair, upgrade or
exchange would be considered reimported for the reason that such articles do
not conform to sample or specifications.
Bridgestone did not submit evidence to establish that any of the tires did
not conform to sample or specification. The reimported goods include tires
reimported for upgrade or exchange that may conform to sample or specifi-
cation. Subheading 9801.00.25, HTSUS, is only available for goods that do
not conform to sample or specification. Goods that need repair or are ex-
changed because they do not conform to sample or specification are covered
by this provision where the importer submits appropriate documentation to
show non-conformance with sample or specification. However, goods that are
upgraded or exchanged due to lack of demand or other rationale are not
considered as failing to conform to sample or specification. Therefore, we find
that tires reimported for upgrade would not be eligible for duty-free treat-
ment under subheading 9801.00.25, HTSUS. Further, tires reimported for
repair or exchange are only eligible for duty-free treatment under subheading
9801.00.25, HTSUS, if those tires failed to conform to sample or specification
and the importer, upon their return, submits sufficient documentation to
demonstrate that the goods do not conform to sample specification.

57
CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
HOLDING:
Tires reimported for upgrade or exchange due to lack of demand are not
eligible for duty-free treatment under subheading 9801.00.25, HTSUS. The
importer must establish that the goods did not conform to sample or speci-
fication and the documentary requirements set forth in 19 CFR 10.8 must be
satisfied.
EFFECT ON OTHER RULINGS:
NY N163660, dated May 16, 2011, is revoked. In accordance with 19 U.S.C.
1625©, this ruling will become effective 60 days after its publication in the
Customs Bulletin.
Sincerely,
M
YLES B. HARMON,
Director
Commercial & Trade Facilitation Division

58
CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
[ATTACHMENT D]
HQ H209471
November 16, 2012
OT:RR:CTF:VS H209471 KSG
M
R.JEFFERSON PERIN
20291 VALENCIA CIRCLE
LAKE FOREST, CA 92630
RE: Revocation of NY N069900; Subheading 9801.00.25; Not conforming
due to sample or specifications; Cameras
D
EAR MR.PERIN:
This is in reference to New York Ruling Letter (“NY”) N069900, dated
August 5, 2009, regarding the eligibility of imported cameras, lenses, batter-
ies, battery chargers, battery packs, and battery plates for duty-free treat-
ment under subheading 9801.00.25, of the Harmonized Tariff Schedule of the
United States (“HTSUS”). In NY N069900, CBP held that cameras and
accessories reimported for repair, upgrade or exchange are eligible for duty-
free treatment under subheading 9801.00.25, HTSUS, if documentary re-
quirements are met. Upon review of NY N069900, CBP has determined that
it is incorrect.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625 (c)(1)), as
amended by section 623 of Title VI, of the North American Free Trade
Agreement Implementation Act (Pub. L. 103–182, 107 Stat. 2057), notice of
the proposed action was published on August 15, 2012, in Volume 46 ,
Number 34, of the Customs Bulletin. No comments were received in response
to this notice.
FACTS:
Red.com imports cameras, lithium batteries, battery chargers, battery
packs, and battery plates, which are kept in inventory for worldwide distri-
bution. Duty is paid on the goods on the initial importation. Goods that are
defective or require upgrade are returned to Red.com in the U.S. for repair,
upgrade, or exchange when under warranty. The goods are not advanced in
value or improved in condition abroad.
ISSUE:
Whether reimported cameras and accessories described above are eligible
for duty-free treatment under subheading 9801.00.25, HTSUS.
LAW AND ANALYSIS:
Section 141.2 of the Customs Regulations (19 CFR 141.2) provides that
dutiable merchandise imported and afterward exported, even though duty
thereon may have been paid on the first importation, is liable to duty on every
subsequent importation into the Customs territory of the United States
unless exempt by law.
Subheading 9801.00.25, HTSUS, provides for the duty-free treatment of:
[a]rticles, previously imported, with respect to which the duty was paid
upon such previous importation if (1) exported within three years after
the date of such previous importation, (2) reimported without having
advanced in value or improved in condition by any process of manufacture

59
CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
or other means while abroad, (3) reimported for the reason that such
articles do not conform to sample or specifications, and (4) reimported by
or for the account of the person who imported them into, and exported
them from, the United States.
We assume for the purposes of this ruling that paragraphs (1), (2), and (4)
are satisfied in this case. In order to qualify for duty-free treatment under
subheading 9801.00.25, HTSUS, there must be some tangible evidence that
the returned merchandise does not conform to “sample or specifications.”
The application of this provision is clear where the failure to meet speci-
fications relates to the physical nature of the goods such as a shipment which
includes the wrong style number, the wrong size, the wrong color, or defective
workmanship. In Headquarters Ruling Letter (“HRL”) 558746, dated Janu-
ary 6, 1995, Customs held that alarm and security equipment which was
defective due to mishandling during delivery failed to conform to specification
and was entitled to duty-free treatment under subheading 9801.00.25, HT-
SUS, upon reimportaton into the United States. By contrast, in HRL 559298,
dated February 7, 1996, Customs held that goods which were returned that
physically conformed to contract specifications but which did not comply with
other terms of the contract, such as the quantity of the merchandise or
timeliness of delivery were not eligible for duty-free treatment under sub-
heading 9801.00.25, HTSUS. In HRL 560421, dated August 20, 1997, Cus-
toms held that merchandise reimported for repair but subsequently returned
without repair due to the costliness of repair was not eligible for duty-free
treatment under subheading 9801.00.25, HTSUS. CBP concluded in this
ruling that the importer must be able to submit evidence that the goods were
reimported because they do not conform to specifications. In HRL 562057,
dated August 27, 2002, CBP held that a vacuum pump reimported because it
did not work properly was not eligible for duty-free treatment under sub-
heading 9801.00.25, HTSUS, because no evidence was submitted to establish
that the pump was delivered in a defective condition.
The issue presented is whether cameras and accessories reimported for
repair, upgrade or exchange would be considered reimported for the reason
that such articles do not conform to sample or specifications.
Red.com did not submit evidence to establish that any of the cameras or
accessories did not conform to sample or specification. The reimported goods
include goods reimported for upgrade or exchange that may conform to
sample or specification. Goods that need repair or are exchanged because
they are physically defective are covered by this provision where the importer
submits appropriate documentation to show physical defect or non-
conformance with sample or specification. However, goods that are upgraded
or exchanged due to lack of demand or other rationale are not considered to
constitute a lack of conformance to sample or specification. Therefore, we
find that cameras and accessories reimported for upgrade would not be
eligible for duty-free treatment under subheading 9801.00.25, HTSUS. Fur-
ther, cameras and accessories reimported for repair or exchange are only
eligible for duty-free treatment under subheading 9801.00.25, HTSUS, if
those goods as exported failed to conform to sample or specification and the
importer, upon their return, submits sufficient documentation to demon-
strate that the goods do not conform to sample or specification.

60
CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
HOLDING:
Cameras and accessories reimported for upgrade or exchange due to lack of
demand are not eligible for duty-free treatment under subheading
9801.00.25, HTSUS. Cameras and accessories not conforming to sample or
specification that are reimported for repair or exchange are eligible for
duty-free treatment under subheading 9801.00.25, HTSUS, provided the
documentary requirements set forth in 19 CFR 10.8a are satisfied.
EFFECT ON OTHER RULINGS:
NY N069900, dated August 5, 2009, is revoked. In accordance with
19 U.S.C. 1625(c), this ruling will become effective 60 days after its publi-
cation in the Customs Bulletin.
Sincerely,
M
YLES B. HARMON,
Director
Commercial & Trade Facilitation Division

61
CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
AGENCY INFORMATION COLLECTION ACTIVITIES:
Declaration for Free Entry of Unaccompanied Articles
AGENCY: U.S. Customs and Border Protection (CBP), Department
of Homeland Security
ACTION: 60-Day notice and request for comments; extension of an
existing collection of information.
SUMMARY: As part of its continuing effort to reduce paperwork and
respondent burden, CBP invites the general public and other Federal
agencies to comment on an information collection requirement con-
cerning the Declaration for Free Entry of Unaccompanied Articles
(Form 3299). This request for comment is being made pursuant to the
Paperwork Reduction Act of 1995 (Public Law 104–13).
DATES: Written comments should be received on or before
February 25, 2013, to be assured of consideration.
ADDRESSES: Direct all written comments to U.S. Customs and
Border Protection, Attn: Tracey Denning, Regulations and Rulings,
Office of International Trade, 799 9th Street NW., 5th Floor,
Washington, DC 20229–1177.
FOR FURTHER INFORMATION CONTACT: Requests for
additional information should be directed to Tracey Denning, U.S.
Customs and Border Protection, Regulations and Rulings, Office of
International Trade, 799 9th Street NW., 5th Floor, Washington,
DC 20229–1177, at 202–325–0265.
SUPPLEMENTARY INFORMATION: CBP invites the general
public and other Federal agencies to comment on proposed and/or
continuing information collections pursuant to the Paperwork
Reduction Act of 1995 (Pub. L. 104–13). The comments should
address: (a) Whether the collection of information is necessary for
the proper performance of the functions of the agency, including
whether the information shall have practical utility; (b) the
accuracy of the agency’s estimates of the burden of the collection of
information; (c) ways to enhance the quality, utility, and clarity of
the information to be collected; (d) ways to minimize the burden
including the use of automated collection techniques or the use of
other forms of information technology; and (e) the annual cost
burden to respondents or record keepers from the collection of
information (total capital/startup costs and operations and
maintenance costs). The comments that are submitted will be
summarized and included in the CBP request for Office of

62
CUSTOMS BULLETIN AND DECISIONS, VOL. 47, NO.3,JANUARY 9, 2013
Management and Budget (OMB) approval. All comments will
become a matter of public record. In this document CBP is
soliciting comments concerning the following information collection:
Title: Declaration for Free Entry of Unaccompanied Articles
OMB Number: 1651–0014
Form Number: Form 3299
Abstract: 19 U.S.C. 1498 provides that when personal and
household effects enter the
United States but do not accompany the owner or importer on
his/her arrival in the country, a declaration is made on CBP Form
3299, Declaration for Free Entry of Unaccompanied Articles. The
information on this form is needed to support a claim for duty-free
entry for these effects. This form is provided for by 19 CFR 148.6,
148.52, 148.53 and 148.77. CBP Form 3299 is accessible at:
http://forms.cbp.gov/pdf/CBP_Form_3299.pdf.
Current Actions: CBP proposes to extend the expiration date of
this information collection with no change to the burden hours or to
CBP Form 3299.
Type of Review: Extension (without change).
Affected Public: Businesses and Individuals.
Estimated Number of Respondents: 150,000.
Estimated Number of Total Annual Responses: 150,000.
Estimated Time per Response: 45 minutes.
Estimated Total Annual Burden Hours: 112,500.
Dated: December 20, 2012.
T
RACEY DENNING,
Agency Clearance Officer,
U.S. Customs and Border Protection.
[Published in the Federal Register, December 26, 2012 (77 FR 76063)]