CLA-2-85:OT:RR:NC:N1:108
Mr. John A. Bessich
Follick & Bessich
Attorneys at Law
33 Walt Whitman Road, Ste. 310
Huntington Station, NY 11746
RE: The tariff classification of a satellite radio receiver kit from China
Dear Mr. Bessich:
In your letter dated November 16, 2011, on behalf of your client, Audiovox Electronics Corporation, you requested a tariff classification ruling. Sample is being returned as requested.
The subject merchandise, based on the submitted sample, is a satellite radio receiver kit, model XDRC2V1, which is known as the Sirius XM XpressRCi Dock & Play Radio. This merchandise comprises the following: a satellite (Sirius and XM) radio receiver, a battery-operated remote control, a PowerConnect vehicle dock, a PowerConnect power adapter, a dash mount, a magnetic mount antenna, an aux-in cable, a cable-routing adapter, a vent mount, extended vent clamps, alcohol preparation pads (for use with the dash mount and the magnetic mount antenna), printed user and quick start guides, a printed sheet indicating the XM channel lineup website, an XM dock and play accessory guide, and a warranty card.
When this merchandise is installed in the vehicle, it can operate through a connection to the vehicle’s FM receiver in using the vehicle dock, or through a wired connection in using the aux in cable with, if available in the vehicle, a standard 3.5-mm auxiliary input. Moreover, among its various functions, this model can record up to 60 minutes of live radio, thereby allowing the user to pause, rewind, and replay the broadcasts.
It is noted that this satellite radio receiver is not only capable of being installed in a motor vehicle with its specially designed accessories but also is capable of being used in such areas as the home and office with the separate purchase of different accessories. Nevertheless, since the subject satellite radio receiver is imported, packaged, and advertised with the accessories for vehicular installation, this office has determined that this merchandise is imported principally for use in a motor vehicle.
This merchandise, which is imported in a retail-packed condition, is considered a set for tariff classification purposes, with the essential character of the set being imparted by the satellite radio receiver.
The applicable subheading for this satellite radio receiver kit will be 8527.21.40, 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 not capable of operating without an external source of power, of a kind used in motor vehicles: Combined with sound recording or reproducing apparatus: 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