CLA-2 CO:R:C:M 952469 MBR
Mr. Kevin J. Shannon
Electronic Industries Association
2001 Pennsylvania Ave., NW
Washington, D.C. 20006-1813
RE: Portable Combination Stereos Incorporating Tape Players
Incapable of Recording; HQ 952416; HQ 950882
Dear Mr. Shannon:
This is in reply to your letter of August 25, 1992,
requesting classification of portable combination stereos
incorporating dual cassette decks, under the Harmonized Tariff
Schedule of the United States (HTSUS). On August 26, 1991, we
issued HQ 089395, regarding portable stereo combinations. In
that ruling we determined that this merchandise was classifiable
under subheading 8527.11.60, HTSUS, which provides for
radiobroadcast receivers capable of operating without an external
source of power, combined with sound recording or reproducing
apparatus, other, other.
However, in HQ 950882 (August 7, 1992), you requested
reconsideration of HQ 087179, regarding the classification of
nonportable combination stereos incorporating dual cassette tape
players, under the Harmonized Tariff Schedule of the United
States (HTSUS). HQ 950882 resulted in the revocation of HQ
087179, and has consequently resulted in HQ 952416, dated August
24, 1992, which reconsidered and revoked our prior decision
regarding portable combination stereos, HQ 089395.
FACTS:
The portable combination stereos at issue contain dual
cassette tape decks with two tape wells, one of which plays and
records, the other of which only plays.
-2-
ISSUE:
Are portable combination stereos incorporating dual cassette
decks classifiable under the provision for combination stereos
incorporating tape players which are incapable of recording in
subheading 8527.11.11, HTSUS, or are they classifiable under
subheading 8527.11.60, HTSUS, which provides for other
combinations?
LAW & ANALYSIS:
Customs has reconsidered its opinion in HQ 087179, dated May
31, 1991, and subsequently revoked that ruling in HQ 950882,
dated August 7, 1992. Based upon our further analysis and
research, it is now Customs position that stereo combinations
incorporating dual cassette tape players are classified in the
provision for combinations incorporating tape players which are
incapable of recording.
In the above referenced HQ 950882, we stated the following:
The issue before us specifically is whether a "dual cassette
tape player" incorporates tape players which are incapable
of recording. In fact, the dual cassette deck features both
a tape recorder and a tape player. While the tape recorder
can both play and record, the tape player is only capable of
playing. In our previous ruling we took the view that the
dual cassette deck should be considered a single entity
which was capable of recording. However, upon further
review, we believe that the tariff provision contemplates
that we consider the respective functions of the tape player
and recorder separately. The dual cassette deck therefore
incorporates a tape player that is incapable of recording.
For this reason, we conclude that the instant merchandise is
classifiable under subheading 8527.31.40, HTSUS, which
provides for combinations incorporating tape players which
are incapable of recording.
Therefore, since the language "combinations incorporating
tape players which are incapable of recording" is the same in the
provision for radiobroadcast receivers capable of operating
without an external source of power (portable stereos), and the
provision for other radiobroadcast receivers (nonportable
stereos), it is necessary to uniformly apply the instant
classification principle. Thus, portable combination stereos
incorporating dual cassettes, wherein one tape player is
incapable of recording, are classified in subheading 8527.11.11,
HTSUS, which provides for "[c]ombinations incorporating tape
players which are incapable of recording." See HQ 952416, dated
August 24, 1992, for a similar holding (revoking HQ 089395, dated
August 26, 1991).
-3-
HOLDING:
The portable stereo combinations incorporating dual cassette
tape players, are classifiable in subheading 8527.11.11, HTSUS,
which provides for stereo combinations incorporating tape players
which are incapable of recording.
Sincerely,
John Durant, Director
Commercial Rulings Division