The tariff classification of a Digital Mixing Studio, Audio Interface Panel and Mixing Unit Computer Expansion Boards from Japan

NY L80072 October 28, 2004 CLA-2-85:RR:NC:1:112 L80072 CATEGORY: Classification TARIFF NO.: 8543.89.9695; 8543.90.8880 Dennis Heck Import Compliance Manager, Yamaha Corporation of America P.O. Box 6600 Buena Park, CA 90622-6600 RE: The tariff classification of a Digital Mixing Studio, Audio Interface Panel and Mixing Unit Computer Expansion Boards from Japan Dear Mr. Heck: In your letter dated September 29, 2004, you requested a tariff classification ruling. The first item is the 01X Digital Mixing Studio (see below). It is a 3’ wide, 9 ½’ high, square, gray and black apparatus with knobs, buttons and slide controls on the face. Its purpose is to record and mix sounds after they are transmitted to it. The applicable subheading for the 01X Digital Mixing Studio will be 8543.89.9695, Harmonized Tariff Schedule of the United States (HTS), which provides for Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter ...: Other machines and apparatus: Other: Other: Other: Other: Other. The rate of duty will be 2.6%. The second item is the i88X Audio/Midi Interface (see below). It is a gray and blue horizontal- shaped panel with black knobs and sockets on its face. Its purpose is to act as an amplified conduit between sound and its recordation on a computer. The third item is the mLAN16E mLAN Expansion Board (see below). It is a black and gray-housed, slot-type, green circuit board with two computer plugs on its face which screws into a slot on the Motif ES line of Music Production Synthesizers for the purpose of recording music from and through the Synthesizer into a computer. The last item is AIEB2 I/O Expansion Board (see below). It is a black and gray-housed, slot-type, green circuit board with ten line/cable plugs on its face which screws into a slot on the Motif ES line of Music Production Synthesizers for the purpose of allowing the synthesizer to be connected to various sound-creating or sound-recording/receiving apparatuses. The applicable subheading for the i88X Audio/Midi Interface, mLAN16E mLAN expansion board and the AIEB2 I/O expansion board will be 8543.90.8880, Harmonized Tariff Schedule of the United States (HTS), which provides for Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other: Other: Other: Other. The rate of duty will be 2.6%. We did not receive enough specific information to make a determination as to the classification of the Motif ES family of keyboard synthesizers. If you wish to resubmit a request for their classification, please let us know whether or not there are built-n speakers on any or all of the keyboards, if they are connectable to the mixing studios as well as to computers and whether their primary function is to connect to the computer for software manipulation of the sounds or if that is just one of many options, none more primary than the other. Also, please include a copy of this letter with your resubmission. 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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division