The tariff classification of a music cartridge, LCD panel and printed circuit boards from Japan and China

NY B84136 May 1, 1997 CLA-2-85:RR:NC:1: 112 B84136 CATEGORY: Classification TARIFF NO.: 8543.89.9090; 8531.20.0020 Mr. Dennis Heck Yamaha Corporation of America 6600 Orangethorpe Avenue Buena Park, CA 90622-6600 RE: The tariff classification of a music cartridge, LCD panel and printed circuit boards from Japan and China Dear Mr Heck: In your letter dated April 3, 1997 you requested a tariff classification ruling. As indicated by the submitted literature, the music cartridge is a plastic housing which contains a printed circuit board with an integrated circuit and resistor mounted thereon. In operation, it is inserted into a Portatone electronic keyboard and allows the keyboard to automatically play the six songs on the cartridge. The LCD panel, which is a component of the keyboard, is described as a dot matrix type which provides feedback to the keyboard user on volume, style of music selected, special effects, etc. This information is displayed through both fixed icons and alpha-numeric characters which change as needed. The printed circuit boards are described as the main circuit board and other stuffed circuit boards for use in the Portatone. The applicable subheading for the music cartridge will be 8543.89.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical machines and apparatus, ..., not specified or included elsewhere in Chapter 85, HTS. The rate of duty will be 3.1 percent ad valorem. The applicable subheading for the LCD panel will be 8531.20.0020, HTS, which provides for indicator panels incorporating liquid crystal devices (LCD's). The applicable rate of duty will be 1.9 percent ad valorem. We are unable to provide a classification for the printed circuit boards. In order to properly classify these items, we need information as to exactly what components are included on each board, what the function of each board is, and how each board accomplishes this function. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist David Curran at 212-466-5680. Sincerely, Robert Swierupski Chief, Metals and Machinery Branch National Commodity Specialist Division