The tariff classification of Soundman OKM I Binaural Mic Head-Set, Soundman OKM II K Binaural Mic Head-Set and Soundman OKM II R Binaural Mic Head-Set from Germany and the DACS Two Channel Ultra Low Noise Microphone Amplifier and DACS Four Channel Phone Amplifier High Power/Low Noise from the United Kingdom

NY F89736 August 11, 2000 CLA-2-85:RR:NC:MM:109 F89736 CATEGORY: Classification TARIFF NO.: 8518.10.8030; 8518.40.2000 Ms. Jean K. Todd Treasurer Independent Audio 46 Deerfield Road Portland, ME 04101-1805 RE: The tariff classification of Soundman OKM I Binaural Mic Head-Set, Soundman OKM II K Binaural Mic Head-Set and Soundman OKM II R Binaural Mic Head-Set from Germany and the DACS Two Channel Ultra Low Noise Microphone Amplifier and DACS Four Channel Phone Amplifier High Power/Low Noise from the United Kingdom Dear Ms. Todd: In your letter dated June 20, 2000, you requested a tariff classification ruling. The Soundman OKM I Binaural Mic Head-Set, Soundman OKM II K Binaural Mic Head-Set and Soundman OKM II R Binaural Mic Head-Set are the new generation of microphones which take the recent developments in the market of mini-recorder systems into account. By positioning the microphones in the ears recordings are possible which correspond to the subjective perception of sound by the user and during replay, especially via headphones, give a startling impression of three-dimensional space. These microphones can also be used as boundary-layer microphones and as clip-on microphones. Based upon the literature within the brochure you furnished, neither headphones nor headsets are part of these binaural microphones. The DACS Two Channel Ultra Low Noise Microphone Amplifier is an amplifier which enhances the quality of a microphone, thus providing an extraordinarily clear, uncoloured, detailed and complete sound for recording everything from voice and acoustic instruments to overheads on drums, with bomb proof input stage and optional in line pad. The DACS Four Channel Phone Amplifier High Power/Low Noise is a four channel headphone amplifier yielding high level crystal clear output into all makes and impedances of headphones. It is ideal for computer workstations, radio stations, post production suites, theatres and listening areas. The applicable subheading for the Soundman OKM I Binaural Mic Head-Set, Soundman OKM II K Binaural Mic Head-Set and Soundman OKM II R Binaural Mic Head-Set will be 8518.10.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Microphones and stands therefor: Other: Microphones.” The rate of duty will be 4.9 percent ad valorem. The applicable subheading for the DACS Two Channel Ultra Low Noise Microphone Amplifier and DACS Four Channel Phone Amplifier High Power/Low Noise will be 8518.40.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Audio-frequency electric amplifiers: Other.” The rate of duty will be 4.9 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 Linda M. Hackett at 212-637-7048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division