868001 86 Ruling Active

The tariff classification of audio personal computer boardsfrom Hong Kong.

Issued October 28, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8473.30.4000

Headings: 8473

Product description

The merchandise under consideration consists of two types of audio personal computer boards. These computer boards are populated boards which are inserted into personal computers to provide stereo audio to add realism to certain computer programs. The "Thunderboard", which is model MV-TH-01, provides digitized audio playback capability, and can play back and reproduce all kinds of digitized sounds such as speech, music, and sound effects with an 8-bit digital to analog converter. This board works with a number of computer games which utilize the digital voice channel to deliver realistic human speech and sound effects. The "Pro AudioSpectrum", which is model MV-PRO-01, permits the user to add stereo sound to existing DOS applications. This board has the function of creating sounds and voice-overs for various applications. The "Pro AudioSpectrum" is an enhanced version which provides the user with richer symphonic stereo sound that can be used to enrich presentations with full integration of the sound qualities which are used in a multimedia presentation. Both of these computer boards contain digitized auto playback, digitized auto recording, microphone input, joystick port, power amplifier with volume control and FM music synthesizer.

CBP rationale

The applicable subheading for the audio personal computer boards will be 8473.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of the machines of heading 8471 not incorporating a cathode ray tube.

Full text

NY 868001 October 28, 1991 CLA-2-84:S:N:N1:110 868001 CATEGORY: Classification TARIFF NO.: 8473.30.4000 Mr. Cliff Adams KSI Corporation 345 E. Grand Avenue P.O. Box 2182 South San Francisco, Ca. 94083-2182 RE: The tariff classification of audio personal computer boards from Hong Kong. Dear Mr. Adams: In your letter dated October 2, 1991, on behalf of CIM Engineering Inc., you requested a tariff classification ruling. The merchandise under consideration consists of two types of audio personal computer boards. These computer boards are populated boards which are inserted into personal computers to provide stereo audio to add realism to certain computer programs. The "Thunderboard", which is model MV-TH-01, provides digitized audio playback capability, and can play back and reproduce all kinds of digitized sounds such as speech, music, and sound effects with an 8-bit digital to analog converter. This board works with a number of computer games which utilize the digital voice channel to deliver realistic human speech and sound effects. The "Pro AudioSpectrum", which is model MV-PRO-01, permits the user to add stereo sound to existing DOS applications. This board has the function of creating sounds and voice-overs for various applications. The "Pro AudioSpectrum" is an enhanced version which provides the user with richer symphonic stereo sound that can be used to enrich presentations with full integration of the sound qualities which are used in a multimedia presentation. Both of these computer boards contain digitized auto playback, digitized auto recording, microphone input, joystick port, power amplifier with volume control and FM music synthesizer. The applicable subheading for the audio personal computer boards will be 8473.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of the machines of heading 8471 not incorporating a cathode ray tube. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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