8527.91.40.00 - Combinations incorporating tape players which are incapable of recording
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 35% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 8527.91.40.00, specifically designates combinations that include tape players but *lack* any recording capability. These are reception apparatus for radiobroadcasting, which are housed with sound reproducing apparatus. The key defining characteristic is the inclusion of a tape player for playback only, without the functionality to record audio onto tapes.
It is crucial to distinguish this category from its sibling, 8527.91.50.00, which covers similar combinations but specifically includes tape recorders, meaning the apparatus *is* capable of recording. Therefore, if the combination unit can both play and record onto tape, it would fall under the sibling category. This node is reserved for those units where the tape mechanism is exclusively for playback.
As a leaf node, there are no further subdivisions. Classification within 8527.91.40.00 hinges on the presence of a non-recording tape player integrated with a radio receiver and potentially other sound reproduction elements. Examples might include vintage portable radios with built-in cassette players for listening to pre-recorded tapes, but no mechanism to record new audio.