8527.21.40.40 - Incorporating optical disc (including compact disc) players or recorders

This HTS category, 8527.21.40.40, specifically covers radio broadcast receivers designed for use in motor vehicles that are combined with sound recording or reproducing apparatus and incorporate an optical disc player or recorder. These units are distinct in their dual functionality of receiving radio broadcasts and performing optical disc-based audio operations. The "incorporating optical disc (including compact disc) players or recorders" aspect is the defining characteristic that differentiates these units from other devices within the broader category of combined sound recording/reproducing apparatus.

While 8527.21.40.80 also falls under "Other" combined sound recording or reproducing apparatus for motor vehicles, this specific subcategory is reserved for those units that specifically feature optical disc playback or recording capabilities. Therefore, the presence of a CD player, CD recorder, DVD player, or Blu-ray player/recorder integrated within the motor vehicle radio receiver is the critical factor for classification under 8527.21.40.40. Devices that combine radio reception with other forms of sound reproduction, such as cassette tapes or digital media players (without optical disc functionality), would be classified elsewhere.

As this is a leaf node, there are no further subcategories branching from 8527.21.40.40. Classification at this level is definitive based on the presence of the specified features. Importers should ensure that the product's technical specifications clearly demonstrate the inclusion of an optical disc player or recorder, alongside its radio broadcasting reception and sound recording/reproducing functions, to ensure correct classification.