CLA-2-85:OT:RR:NC:N4:108
Mr. Dennis W. Marshall
Stillwater Designs Inc.
3100 N. Husband
Stillwater, OK 74075
RE: The tariff classification of reception appatatus for radio broadcasting combined with sound reproducing appatuats from China
Dear Mr. Marshall:
In your letter dated August 31, 2016, you requested a tariff classification ruling.
The merchandise under consideration is referred to as the Kicker KMC2 Multi-Media Receiver. This receiver, which is installed in boats, contains an AM/FM tuner, USB audio playback and Bluetooth capability. Moreover, this radiobroadcast receiver is used in motor vehicles and can reproduce sound by reading and decoding audio files from a USB memory device. It is not capable of operating without an external source of power.
The applicable subheading for the Kicker KMC2 will be 8527.21.2525, 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: Other.". The rate of duty will be 2%.
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 https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division