The tariff classification of a Digital Recording Console and accessories from Japan

NY E82712 June 18, 1999 CLA-2-85:RR:NC:1:112 E82712 CATEGORY: Classification TARIFF NO.: 8543.89.9695; 8543.90.6800; 8531.80.9050 Mr. Dennis Heck Yamaha Corporation of America 6600 Orangethorpe Avenue P.O. Box 6600 Buena Par, CA 90622-6600 RE: The tariff classification of a Digital Recording Console and accessories from Japan Dear Mr. Heck: In your letter dated May 24, 1999 you requested a tariff classification ruling. As indicated by the submitted descriptive literature, there are three types of items in question. The Yamaha 0R Digital Recording Console is a digital mixing console for use in a recording studio. It is used to obtain the proper balance of sounds and other audio features during recording sessions. You have indicated that this console does not have any recording capability in and of itself. There are also various input/output interface cards that are used in the 02R Digital Recording Console to vary the format for the digital audio data. These cards consist of populated printed circuit boards with connectors to facilitate insertion and removal. The last item is identified as the MB02 Peak Meter Bridge and this consists of a display utilizing LED bar meters that indicate the signal levels of all inputs and outputs for the 02R Digital Recording Console. The applicable subheading for the Yamaha 02R Digital Recording Console will be 8543.89.9695, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical machines and apparatus, having individual functions, not specified or included elsewhere in Chapter 85, HTS. The rate of duty will be 2.6 percent ad valorem. The applicable subheading for the interface cards (CD8-AD, AE, AES and AT) will be 8543.90.6800, HTS, which provides for electrical machines and apparatus, having individual functions, not specified or included elsewhere in Chapter 85, HTS: Parts: Other: Printed Circuit Assemblies: Other. The rate of duty will be 2.6 percent ad valorem. The applicable subheading for the MB02 Peak Meter Bridge will be 8531.80.9050, HTS, which provides for electric sound or visual signaling apparatus…: Other apparatus: Other. The rate of duty will be 1.3 percent ad valorem. 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 212-637-7049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division