CLA-2-85: RR: NC: 1:108 R02550

Ms. Aasha B. Desloge
Best Buy Corporate Campus
7601 Penn Avenue South
Richfield, MN 55423

RE: The tariff classification of AM/FM radio from China.

Dear Ms. Desloge:

In your letter dated September 9, 2005 you requested a tariff classification ruling.

The item in question is an AM/FM digital clock radio denoted as the iH5 model. This radio incorporates a digital clock with an alarm and a docking station for an iPod MP3 player. The user can play recorded music through the radio from various iPod MP3 players either designed specifically for the docking station or with a patch cord for other branded MP3 players. The fully functional AM/FM radio receiver also acts as a battery charger for the iPod unit. The AM/FM radio operates with an external source of power with only a battery back-up feature.

The applicable subheading for the iH5 AM/FM digital clock radio will be 8527.31.6080, 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: Other radiobroadcast receivers, including apparatus capable of receiving also radiotelephony or radiotelegraphy: Combined with sound recording or reproducing apparatus: Other: Other … Other. 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 646-733-3014.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division