CBP Ruling R02793 — The tariff classification of audio controllers from Japan

Tariff classification

Headings: 8543

GRI rules applied: GRI 1

Product description

The two items involved are audio control consoles. The first item is the NX242 Digital TD Controller. It is a rectangular, metal apparatus with various dials and lights on the front and electrical sockets in the rear. The Controller measures 19” in width and 9” in depth. Its purpose is to balance and control loudspeakers and amplifiers. The second item is the PS8 TD Controller. It is a rectangular, metal apparatus with various dials and lights on the front and electrical sockets in the rear. The Controller measures 19” in width and 7 ½ ” in depth. Its purpose is also to balance and control loudspeakers and amplifiers. Classification of goods in the Harmonized Tariff Schedule of the United States (HTS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states, “ ... classification shall be determined according to the terms of the headings ... “. General Note 3. (h) (vi) states, “ ... a reference to “headings” encompasses subheadings indented thereunder.”.

CBP rationale

The applicable subheading for both the NX242 Digital TD Controller and the PS8 TD Controller 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 .

Full text

NY R02793 December 5, 2005 CLA-2-85:RR:NC:N1:112 R02793 CATEGORY: Classification TARIFF NO.: 8543.89.9695 Dennis Heck Corporate Import Compliance Manager, Yamaha Corporation Of America P.O. Box 6600 Buena Park, CA 90622-6600 RE: The tariff classification of audio controllers from Japan Dear Mr. Heck, In your letter dated November 4, 2005, you requested a tariff classification ruling. The two items involved are audio control consoles. The first item is the NX242 Digital TD Controller. It is a rectangular, metal apparatus with various dials and lights on the front and electrical sockets in the rear. The Controller measures 19” in width and 9” in depth. Its purpose is to balance and control loudspeakers and amplifiers. The second item is the PS8 TD Controller. It is a rectangular, metal apparatus with various dials and lights on the front and electrical sockets in the rear. The Controller measures 19” in width and 7 ½ ” in depth. Its purpose is also to balance and control loudspeakers and amplifiers. Classification of goods in the Harmonized Tariff Schedule of the United States (HTS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states, “ ... classification shall be determined according to the terms of the headings ... “. General Note 3. (h) (vi) states, “ ... a reference to “headings” encompasses subheadings indented thereunder.”. The applicable subheading for both the NX242 Digital TD Controller and the PS8 TD Controller 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 ... : Other machines and apparatus: Other: Other: Other: Other: Other”. The rate of duty will be 2.6%. 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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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