8527.91.50.00 - Other combinations incorporating tape recorders
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 category, 8527.91.50.00, covers "Other combinations incorporating tape recorders." This means it includes reception apparatus for radiobroadcasting that are combined with sound recording or reproducing apparatus in the same housing, specifically when these combined units feature a tape recorder and do not fall under more specific sibling classifications. The key defining characteristic is the presence of a functional tape recorder within the combined unit.
Distinguishing this category from its siblings, 8527.91.40.00, which pertains to combinations incorporating tape *players* incapable of recording, is crucial. While both involve tape mechanisms, 8527.91.50.00 specifically requires the unit to have the capability to *record* onto tape, in addition to its radio reception and potentially playback functions. It is distinct from general "Other" categories where a tape recorder might not be the primary or defining sound recording/reproducing component.
As this is a leaf node within the HTS, there are no further subcategories. Therefore, classification under 8527.91.50.00 depends entirely on meeting the criteria of being a radio reception apparatus combined with a tape recorder, and not fitting into the more narrowly defined sibling categories. Examples would include portable radios with built-in cassette recording capabilities or boomboxes that can record radio broadcasts onto tape.