HQ 952271: Revocation of HQ 087179; Sanyo Audio Systems Models GXT858, ICS620A, and ICS625A; HQ 950882

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

     


 

                            HQ 952271
                                                               
                         August 24, 1992

CLA-2 CO:R:C:M  952271 MBR

CATEGORY:  Classification

TARIFF NO.:  8527.31.40

Ms. Gail T. Cumins, Esq.
Sharretts, Paley, Carter & Blauvelt
Sixty-Seven Broad Street
New York, NY 10004

RE:  Revocation of HQ 087179; Sanyo Audio Systems Models GXT858,
     ICS620A, and ICS625A; HQ 950882

Dear Ms. Cumins:

     On May 31, 1991, we issued HQ 087179, regarding the
classification of combination stereos incorporating dual cassette
decks.  In that ruling we determined that your merchandise (Sanyo
Audio Systems Models GXT858, ICS620A, and ICS625A) was
classifiable under subheading 8527.31.40, HTSUS, which provides
for combination stereos incorporating tape recorders.  

     On December 10, 1991, and in a subsequent meeting on July
13, 1992, the Electronic Industries Association requested
reconsideration of HQ 087179, under the Harmonized Tariff
Schedule of the United States (HTSUS).

FACTS:

     The combination stereos at issue contain dual cassette tape
decks with two tape wells, one of which plays and records, the
other of which plays only.

ISSUE:

     Are combination stereos incorporating dual cassette decks
classifiable under the provision for combination stereos
incorporating tape players which are incapable of recording, or
are they classifiable under the provision for other combinations
incorporating tape recorders?





                               -2-

LAW & ANALYSIS:

     Pursuant to the request submitted by the Electronic
Industries Association, we have reconsidered our opinion in HQ
087179, dated May 31, 1991.  Based upon our further analysis and
research, it is now Customs position that the instant merchandise
is classifiable in subheading 8527.31.40, HTSUS, which provides
for combinations incorporating tape players which are incapable
of recording. 

     See the attached copy of HQ 950882 for a detailed analysis
of our change in classification.

HOLDING:

     The Sanyo Audio Systems Models GXT858, ICS620A, and ICS625A,
are classifiable in subheading 8527.31.40, HTSUS, which provides
for stereo combinations incorporating tape players which are
incapable of recording.  In accordance with HQ 950882, our prior
ruling, HQ 087179 of May 31, 1991, is revoked.

                              Sincerely,




                              John Durant, Director
                              Commercial Rulings Division