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

Ms. Jean Lee
jWIN Electronics
2 Harbor Park Drive
Port Washington, NY 11050

RE: The tariff classification of an alarm clock radio receiver with built-in dual-docking stations from China.

Dear 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 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 radiobroadcasting, 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. 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, 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. 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