Customs classification of stereo processor depends on whether it functions as sound reproducing apparatus.

An imported 8 Channel Stereo Processor was examined for classification as sound reproducing apparatus under Heading 8519.99 of the Customs Tariff. On the catalogue and product inputs, the equipment received sound from a 2-channel stereo CD or tape but lacked a sound head mechanism and any mechanism for using sound records. Because the record showed it did not function as a sound reproducer, classification under Heading 8519.99 was found unsustainable.

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Issues: Whether the imported 8 Channel Stereo Processor was classifiable under Heading 8519.99 of the Customs Tariff as sound reproducing apparatus.

Analysis: The goods were examined with reference to the catalogue and the nature of their inputs. The record showed that the equipment received sound inputs from a 2 channel stereo CD or tape, but it did not have a sound head mechanism or any mechanism for using sound records made by records. The finding that the equipment did not function as a sound reproducer was not controverted in appeal.

Conclusion: The goods were not classifiable under Heading 8519.99 of the Customs Tariff.

Ratio Decidendi: Goods fall within Heading 8519 only if they answer the description of sound reproducing apparatus, and where the evidence shows absence of a sound reproducer mechanism, classification under that heading is not sustainable.

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