The tariff classification of a digital video workstation from Japan

NY G88422 April 13, 2001 CLA-2-85:RR:NC:1:112 G88422 CATEGORY: Classification TARIFF NO.: 8543.89.9695; 8524.39.4000 Mr. Mark Johnson McClary, Swift & Co. – Blaine, Inc. P.O. Box 370 Blaine, WA 98231 RE: The tariff classification of a digital video workstation from Japan Dear Mr. Johnson: In your letter dated March 5, 2001, on behalf of Edirol Corporation, you requested a tariff classification ruling. As indicated by the submitted descriptive literature, the digital video workstation, identified as model DV-7, is a video/audio editing system. In operation, it allows the user to input a digital video image and perform edits such as coloring, the addition of text, or slow motion replay. Audio editing is also possible through use of a sound mixer. The applicable subheading for the DV-7 digital video workstation will be 8543.89.9695, 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 2.6 percent ad valorem. As noted in your description, software is also included with the workstation. This is separately classifiable in accordance with Note 6, Chapter 85, HTS. The applicable subheading for the software will be 8524.39.4000, HTS, which provides for other recorded media. The rate of duty will Free . 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