The tariff classification of a music production system from Germany.

NY R01570 March 25, 2005 CLA-2-84:RR:NC:1:110 R01570 CATEGORY: Classification TARIFF NO.: 8471.80.9000 Mr. Dennis Heck Yamaha Corporation of America 6600 Orangethorpe Ave., P.O. Box 6600 Buena Park, CA 90622-6600 RE: The tariff classification of a music production system from Germany. Dear Mr. Heck: In your letter dated March 3, 2005 you requested a tariff classification ruling. The merchandise under consideration is the Cubase System 4 Integrated Software/Hardware Music System. This system will be imported packaged together for retail sale with software in the form of a CD-ROM. The Cubase System 4 is a Universal Serial Bus (USB) Music Industry Digital Interface (MIDI) system designed as a cross platform music production and audio editing unit that connects to a host computer (personal computer (PC) or Macintosh). This system consists of a MI4 (4-channel USB Audio and 16-channel MIDI Media Interface) and Cubase SL Sequencer Software. Various musical apparatus, microphones and effects processors may be connected to the Cubase System 4 working in conjunction with a host computer to produce quality studio recordings. The host computer and software perform the mixing/editing function. As noted above, the Cubase System 4 will be imported, packaged with software in the form of a CD-ROM, which must be classified in accordance with Legal Note 6 to Chapter 85. Note 6 states: “This note does not apply to such media when they are entered with articles other than the apparatus for which they are intended.” The CD-ROM software must be installed into apparatus other than the Cubase System 4. Accordingly, since the CD-ROM is entered with an article other than the apparatus for which it is to be installed, the CD-ROM software need not be separately classified. The applicable subheading for the Cubase System 4 will be 8471.80.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Automatic data processing machines and units thereof…Other units of automatic data processing machines: Other: Other.” The general rate of duty will be 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 Eileen S. Kaplan at 646-733-3016. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division