The tariff classification of a Yamaha YID-W10 docking system from China

N121419 September 17, 2010 CLA-2-85:OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8517.62.0050 Mr. Dennis D. Heck Customs Compliance Manager Yamaha Corporation of America 6600 Orangethorpe Avenue Buena Park, CA 90620 RE: The tariff classification of a Yamaha YID-W10 docking system from China Dear Mr. Heck: In your letter dated August 31, 2010 you requested a tariff classification ruling. The merchandise subject to this ruling is identified within your request as a Yamaha YID-W10 docking system. It is for use with your iPhone/iPod enabled Yamaha AV receiver/amps. It consists of a YIT-W11TX transmitter and a YIR-W10 receiver. This docking system allows the wireless communication (transmission and reception) between an iPhone/iPod and certain Yamaha enabled AV receivers, which in turn, allows the iPhone/iPod’s digital recordings to be wirelessly sent and amplified through your iPod-enabled AV receiver/amps, which is heard through the speakers attached to the AV receiver/amp and controlled either by your Yamaha receiver or by an iPhone/iPod. The YID-W10 docking system has a unique pin connector cable designed to connect the docking station to your iPod enabled AV receivers. It is solely designed for iPhone/iPods will not accommodate another MP3 device since the iPhone/iPods use a patented/licensed Apple connector. In addition, when the YIT-W10 is connected to the iPhone or iPod and in turn is inserted into the YIT-W10 docking system, it also charges the battery of the iPhone or iPod. However, it is the opinion of this office that the recharging capability of the YID-W10 docking system is subsidiary to the 2-way communication feature. As such, the essential character of the YID-W10 docking system is imparted by its ability to transmit and receive wirelessly between an iPhone or iPod and certain Yamaha enabled AV receivers. The applicable subheading for the Yamaha YID-W10 docking system will be 8517.62.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: Other.” The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 (646) 733-3015. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division