G87071 G8 Ruling Active

The tariff classification of Yamaha Personal Computer AP-U70 CAVIT Amplifiers and DP-U50 CAVIT Processors from Malaysia

Issued March 1, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8518.40.2000

Headings: 8518

Product description

The Yamaha AP-U70 CAVIT Amplifier is described in your letter as an integrated amplifier with a 20 watts per channel output. This amplifier is designed as a computer peripheral for use in a personal computer. The amplifier has a remote control, which is compatible with Microsoft Windows and Mac software.

CBP rationale

The applicable subheading for the Yamaha AP-U70 CAVIT Amplifier, is 8518.40.2000 Harmonized Tariff Schedule of the United States (HTS), which provides for “Audio-frequency electric amplifiers: Other.

Full text

NY G87071 March 1, 2001 CLA-2-85:RR:NC:MM:109 G87071 CATEGORY: Classification TARIFF NO.: 8518.40.2000 Mr. Dennis Heck Import Compliance Manager Yamaha Corporation of America 6600 Orangethorpe Avenue P.O. Box 6600 Buena Park, CA 90622-6600 RE: The tariff classification of Yamaha Personal Computer AP-U70 CAVIT Amplifiers and DP-U50 CAVIT Processors from Malaysia Dear Mr. Heck: In your letter dated February 6, 2001, you requested a tariff classification ruling. The Yamaha AP-U70 CAVIT Amplifier is described in your letter as an integrated amplifier with a 20 watts per channel output. This amplifier is designed as a computer peripheral for use in a personal computer. The amplifier has a remote control, which is compatible with Microsoft Windows and Mac software. The applicable subheading for the Yamaha AP-U70 CAVIT Amplifier, is 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. The classification for the DP-U50 Processor cannot be determined at this time because we need additional information in order to issue a ruling. Please submit the additional information indicated below: 1 – Fully explain the function or functions of the CAVIT Audio Processor (DP-U50). 2 – Does it have any video output? 3 – Explain the recording function. 4 – What is it recording onto? When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs, Customs Information Exchange, Room 437, 6 World Trade Center, New York, NY 10048, attn: Binding Rulings Section (RE: NIS-110). If you have any questions regarding the above four questions contact National Import Specialist Eileen S. Kaplan at (212) 637-7019. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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