December 8, 2004 CBP Bulletin Notice on Certain Combination Stereos Incorporating a Dual Cassette Deck
In the December 8, 2004 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 38, No. 50), CBP issued a notice revoking a classification ruling on certain combination stereos incorporating a dual cassette deck. CBP states that it is also revoking any treatment it has previously accorded to substantially identical transactions that are contrary to its position in this notice.
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According to CBP, the revocation is effective for merchandise entered or withdrawn from warehouse for consumption on or after February 6, 2005. CBP also states that this notice covers any rulings on the subject merchandise that may exist but have not been specifically identified.
Certain Combination Stereos Incorporating a Dual Cassette Deck. At issue are combination stereos incorporating, among other things, a dual cassette deck that contains one tape well for recording and playing ("tape recorder"), and another tape well for playing only ("tape player").
CBP is issuing HQ 967280 in order to revoke HQ 950522 and reclassify the stereos in HTS 8527.31.4080 as "other combinations incorporating tape players which are incapable of recording" rather than under HTS 8527.31.50 as "other combinations incorporating tape recorders."
CBP states that HQ 950882 (dated 08/07/92) as well as a number of other specified rulings have held that the respective functions of the tape recorder and tape player should be contemplated separately. Therefore, the dual cassette deck incorporates a tape player that is incapable of recording. For this reason, CBP states that the stereos are classified in HTS 8527.31.4080.
(See ITT's Online Archives or 10/14/04 news, 04101445, for BP summary of the proposed revocation, which specified the proposed HTS classification only to the eight-digit level.)
new: 8527.31.4080, 1%; previous: 8527.31.50, 2.5%.
December 8, 2004 CBP Bulletin (Vol. 38, No. 50) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2004/vol38_12082004_no50/