CLA-2-85:OT:RR:E:NC:1:108
Mr. Robert Decker
Mitsubishi Logistics America Corp.
11934 So. La Cienega Blvd.
Hawthorne, CA 90250
RE: The tariff classification of a wideband radiobroadcast receiver from Japan.
Dear Mr. Decker:
In your letter dated March 4, 2009, on behalf of Icom America, Inc., you requested a tariff classification ruling.
The subject merchandise, based on the submitted information, is a battery-operated, handheld wideband radiobroadcast receiver, model IC-RX7, which is stated to be valued over $40 each. This radio receiver has three operating modes: AM, FM, and WFM; and a wide-frequency range with high-speed scan and search capabilities. It also has other various features, such as one-touch search and scan buttons, an efficient three-level memory management, a voice squelch control, a built-in RF-gain control and attenuator, a built-in AM bar antenna, a VFO mode operation, a weather alert function (the USA version only), and a DC power jack for external DC operation. It is noted that this radio receiver is not combined with sound recording or reproducing apparatus.
You believe that this merchandise should be properly classified under subheading 8527.99.1500, 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: Other: Other radio receivers. However, since this merchandise can be operated without an external source of power, it would be more specifically provided for elsewhere.
The applicable subheading for this wideband radiobroadcast receiver will be 8527.19.50, 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: Radiobroadcast receivers capable of operating without an external source of power: Other: Other. The rate of duty will be 3 percent ad valorem.
Heading 9902, HTSUS, covers a wide variety of goods that have a temporary reduction in their rate of duty by virtue of legislative action. Subheading 9902.02.23, HTSUS, provides for Electrical radiobroadcast receivers, intended to be handheld, valued over $40 each, the foregoing designed to receive and monitor publicly transmitted radio communications (provided for in subheading 8527.19.50). Accordingly, if the subject radio receiver meets the requirements of this tariff provision, it is entitled to beneficial treatment under subheading 9902.02.23, HTSUS. The rate of duty is Free. This rate applies to articles entered on or before December 31, 2009.
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