CLA 2 RR:CR:GC 962896 AML
Mr. Arlen T. Epstein
Tompkins and Davidson, LLP
One Astor Plaza
1515 Broadway
New York, N.Y. 10036-8901
RE: Shower radio; clock radio combined with a fog free mirror
Dear Mr. Epstein:
This is in response to your letter, dated April 29, 1999, to the National Commodity Specialist Division, New York, on behalf of Avon Products, Inc., requesting classification of a “shower radio” pursuant to the Harmonized Tariff Schedule of the United States (HTSUS). As you know, your request was forwarded to this office for reply. A sample was provided for our examination.
FACTS:
The “shower radio” (model # PP192546) is a battery operated, AM/FM clock radio designed to be used in the bath or shower. The article measures approximately 10 inches in length by 5 1/2 inches in width by 1 3/8 inches in depth. The plastic housing is manufactured with an extension that facilitates hanging the article from a shower head, shelf or curtain rod. The front of the radio features three control dials: an on/off/volume dial, timer and AM/FM select. Also on the front of the radio is a speaker, LCD clock display, and a “fog free” mirror which measures 4 1/2 inches in height by 3 1/4 inches in width. On the back of the article is a compartment that holds four “AA” sized batteries. The cover of the battery compartment is equipped with a rubber gasket that prevents water from entering the battery compartment. A semi circular plastic stand can be folded out to allow the article to stand on a counter and can be fitted into a prefabricated space in the back of the article when it is not in use. The stated value of the article upon importation is less than $40.
ISSUE:
Whether the clock radio combined with a mirror is classifiable under subheading 8527.19.10, HTSUS, as other reception apparatus for radiotelephony, valued not over $40 each, incorporating a clock or clock-timer, not in combination with any other article; or subheading 8527.19.50, HTSUS, as other reception apparatus for radiotelephony, valued not over $40 each, incorporating a clock or clock-timer, in combination with another article?
LAW AND ANALYSIS:
Classification of imported merchandise is accomplished pursuant to the Harmonized Tariff Schedule of the United States (HTSUS). Classification under the HTSUS is guided by the General Rules of Interpretation of the Harmonized System (GRIs). GRI 1, HTSUS, states in part that “for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes[.]”
Heading 8527 provides for various combinations of radios with clocks, tape players and recorders, compact disc players, and for models that have different sources of power, usually battery or electricity. The subject article is clearly described by heading 8527. A determination must be made as to which subheading within heading 8527 covers the article.
The applicable HTSUS subheadings under consideration are as follows:
8527 Reception apparatus for radiotelephony,
radiotelegraphy or radiobroadcasting, 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:
8527.13 Other apparatus combined with sound
recording or reproducing apparatus:
Other:
8527.13.60 Other.
8527.19 Other:
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.
Subheading 8527.13 is inapplicable because it provides for apparatus combined with sound recording or sound reproducing apparatus. The article under consideration incorporates a clock in its housing but is not capable of recording or reproducing sound. Therefore, classification must be in the residual provision (subheading 8527.19), which covers radiobroadcast receivers covered by the heading but not covered by the preceding provisions under the heading.
If the article is described in subheading 8527.19.10, HTSUS, classification in subheading 8527.19.50, HTSUS, a so-called “basket provision,” is precluded by operation of GRI 1. See Apex Universal, Inc. v. United States, CIT Slip Op. 98-69 (May 21, 1998))(“Classification of imported merchandise in a basket provision is appropriate only when there is no tariff category that covers the merchandise more specifically [citations omitted]”). Included within heading 8527 is “[r]eception apparatus . . . whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock[.]” Radiobroadcast reception apparatus are separated between apparatus capable of operating without an internal source of power (subheadings 8527.12 through 8527.19) and apparatus incapable of operating without an external source of power (subheadings 8527.21 through 8527.29). In the first category are pocket-sized radio cassette players (subheading 8527.12.00), other apparatus combined with sound recording or reproducing apparatus (subheading 8527.13), and other (than the above)(subheading 8527.19). Subheading 8527.19.10, HTSUS, includes such articles that are valued not over $40 each, that incorporate a clock or clock timer, are not in combination with any other article, and are not designed for motor vehicle installation. The presence of the fog free mirror, which we find to constitute “any other article,” prevents classification within the subheading.
Subheading 8527.19.50, HTSUS, provides for radios that are combined with other articles. The fog free mirror is an article that is separate and distinct from the radio and which is not ordinarily associated or combined with a radio. In this case, the mirror is of ample size to be used as intended in the shower, bath or bathroom. Therefore, the clock radio which is combined with a mirror is classifiable is subheading 8527.19.50, HTSUS.
See New York Ruling (NY) A89251, dated November 8, 1996 and HQ 958354, dated December 8, 1996, for other radios combined with other articles classified in subheading 8527.19, HTSUS.
HOLDING:
The shower radio is classified under subheading 8527.19.50, HTSUS, as reception apparatus for radiotelephony, radiotelegraphy or radiobroadcasting, 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: other ... incorporating a clock or clock timer.
Sincerely,
John Durant, Director
Commercial Rulings Division