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B86270 B8 Ruling Active

The tariff classification of the Mecha-Deck without drum motor with video heads and the drum motor with video heads from Malaysia or Japan.

Issued July 3, 1997 by U.S. Customs and Border Protection.

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B8 B86270 (July 3, 1997)

Tariff classification

HTS codes: 8522.90.7580

Headings: 8522

Product description

The components in question are: (1) the mechanical-deck ("Mecha-deck") without the drum motor with video heads; and (2) the drum motor with video heads. In Nogales District Ruling Letter DD A80987, dated April 2, 1996, the mecha-deck with the drum and video heads was classified under 8522.90.7580, as parts suitable for use solely or principally with the apparatus of headings 8519 to 8521. The Mecha-deck minus the drum with video heads consists of the following components: cam motor, capstan motor and ACE (audio, control and erase) head. This chassis is incorporated into a video cassette recorder and allows the insertion of a cassette tape into the VCR, runs the tape at precise speeds, records, reproduces, and erases the audio signals on the magnetic tape. The drum with video heads, also known as a "Cylinder Assembly", consists of a motor which rotates the video heads in order to allow the heads on the drum to read or write the signals on the magnetic tape.

CBP rationale

The applicable subheading for the "mecha-deck", without the drum with video heads, and the drum with video heads will be 8522.90.7580, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories suitable for use solely or principally with the apparatus of headings 8519 to 8521, .

Full text

PD B86270 July 3, 1997 CLA-2-85:S:N:N1:B21 B86270 CATEGORY: Classification TARIFF NO.: 8522.90.7580 Sony Electronics, Inc. 16450 West Bernardo Drive San Diego, CA 92127 Mr. Richard Haroian RE: The tariff classification of the Mecha-Deck without drum motor with video heads and the drum motor with video heads from Malaysia or Japan. Dear Mr. Haroian: In your letter dated June 4, 1997 you requested a tariff classification ruling on two components of a video cassette recorder. The components in question are: (1) the mechanical-deck ("Mecha-deck") without the drum motor with video heads; and (2) the drum motor with video heads. In Nogales District Ruling Letter DD A80987, dated April 2, 1996, the mecha-deck with the drum and video heads was classified under 8522.90.7580, as parts suitable for use solely or principally with the apparatus of headings 8519 to 8521. The Mecha-deck minus the drum with video heads consists of the following components: cam motor, capstan motor and ACE (audio, control and erase) head. This chassis is incorporated into a video cassette recorder and allows the insertion of a cassette tape into the VCR, runs the tape at precise speeds, records, reproduces, and erases the audio signals on the magnetic tape. The drum with video heads, also known as a "Cylinder Assembly", consists of a motor which rotates the video heads in order to allow the heads on the drum to read or write the signals on the magnetic tape. The applicable subheading for the "mecha-deck", without the drum with video heads, and the drum with video heads will be 8522.90.7580, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories suitable for use solely or principally with the apparatus of headings 8519 to 8521, . . ./other. The rate of duty will be 2.8%. 2 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, Rudy Cole Port Director Nogales, Arizona

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