CLA-2-85:OT:RR:NC:N1:108

Mr. Lee Silberzahn
Sony Electronics Inc.
1 Sony 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.

Dear 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 functions. It weighs approximately 4 pounds and has dimensions of 11 13/16th inches wide X 5 1/6th 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, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Reception apparatus for radiobroadcasting, 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,

Robert B. Swierupski
Director,
National Commodity
Specialist Division