CLA-2-85:RR:NC:1:108 F81546
Ms. Graciela DeAlcon
Wal-Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023
RE: The tariff classification of an AM/FM Stereo Radio/CD Player from China.
Dear Ms. DeAlcon:
In your letter dated December 28, 1999 you requested a tariff classification ruling.
The item in question is a portable battery operated AM/FM Stereo Radio/CD Player which is packaged for retail sale with speakers designed for desk or table top use, earphones, an exclusively designed carrying case, an AC adapter and a CD cleaner kit. (Sample submitted)
The item is denoted as model number BP-91.
Explanatory Note X to GRI 3b provides that for the purpose of this rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which:
A. Consist of at least two different articles which are, prima facie, classifiable in different headings.
B. Consist of products or articles put up together to meet a specific activity; and
C. Are put up in a manner suitable for sale directly to users without repackaging (e.g. in boxes or cases or on boards).
The AM/FM Stereo Radio/CD Player meets the three-part test and is considered a set. There are at least two articles which are prima facie classifiable in different headings. The products together perform the activity of effectively and portably playing and listening to music and the items are put up in a manner suitable for sale directly to users without repackaging. Since the articles constitute a set and classification cannot be made in accordance with GRI 3(a), the essential character of the set must be determined in accordance with GRI 3(b). EN VIII to GRI 3(b) states that:
The factor, which determines essential character, will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. After consideration it is the opinion of this office that the AM/FM Stereo Radio/CD Player imparts the essential character of the set.
The applicable subheading for the AM/FM Stereo Radio/ CD Player Set will be 8527.13.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for Reception apparatus for radiotelephony, radiotelegraphy or 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, including apparatus capable of receiving also radiotelephony or radiotelegraphy: Other apparatus combined with sound recording or reproducing apparatus: Other: Other … Incorporating optical disc(including compact disc) players or recorders. The rate of duty will be free.
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 Michael Contino at 212-637-7039.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division