The tariff classification of Yamaha GO46 Mobile Audio Interface Units from Japan

NY R03612 April 14, 2006 CLA-2-84:RR:NC:1:120 R03612 CATEGORY: Classification TARIFF NO.: 8471.80.9000, 8504.40.7001, 8544.41.8000, 8536.69.8000, 4901.99.0092, 8524.39.4000 Mr. Dennis Heck Yamaha Corporation of America 6600 Orangethorpe Avenue P.O. Box 6600 Buena Park, CA 90622-6600 RE: The tariff classification of Yamaha GO46 Mobile Audio Interface Units from Japan Dear Mr. Heck: In your letter dated March 30, 2006 you requested a tariff classification ruling. The Yamaha GO46 mobile audio interface unit is a universal serial bus powered mobile audio solution that features high quality microphone preamps with musical instrument digital interface (MIDI) and audio recording software. This compact package interfaces between laptop computers and various audio and MIDI signals to record to a computer. The unit is connected to a laptop computer via the Firewire IEEEE1394 cable and connections. The GO46 has four inputs and six outputs and records at up to 24-bit/192kHz resolutions. The GO46’s front panel includes two mic/line combo inputs with independently selectable phantom power and gain controls, allowing the user to connect a powered source and a non-powered source simultaneously. It also includes two inserts for adding outboard gear such as compressors, EQ, or effects, and a headphone output with independent level control. The GO46 interface unit is imported packaged together with an Alternating Current (AC) power adapter (PA-5D), Firewire IEEEE1394 cable and connections, Firewire adapter, GO46 owner’s manual and two recorded CD-ROMs (Windows/Macintosh hybrid) containing driver software. The software includes Cubase LE, Groove Agent SE, HALion SE, as well as an ASIO 2.0 driver for ultra-low latency. Although packaged together it is not classifiable as a set because they will not be sold as imported and will be repackaged for retail sale. Repackaging will bundle other software and accompanying instruction manual with the imported cross-platform software suite. The Yamaha GO46 mobile audio interface unit is not a set put up for retail sale within the meaning of GRI 3 (b). Therefore, the items imported packaged together must be individually classified. Please refer to HQ966441 for similar determination. The applicable subheading for the Yamaha GO46 mobile audio interface unit will be will be 8471.80.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other units of automatic data processing machines: Other: Other.” The rate of duty will be free. The applicable subheading for the AC power adapter (PA-5D) will be 8504.40.7001, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Power supplies for automatic data processing machines or units thereof of heading 8471: Other: With a power output not exceeding 50W." The rate of duty will be free. The applicable subheading for the Firewire IEEEE1394 cable and connections will be 8544.41.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other electric conductors, for a voltage not exceeding 80 V: Fitted with connectors: Other.” The duty rate will be 2.6 percent ad valorem. The applicable subheading for the Firewire adapter will be 8536.69.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamp holders, plugs and sockets: Other: Other.” The rate of duty will be 2.7 percent ad valorem. The applicable subheading for the operator’s manual will be 4901.99.0092, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Other (than certain enumerated) printed books containing 5 or more pages each, but not more than 48 pages each (excluding covers).” The rate of duty will be free. The applicable subheading for the CD-ROM software will be 8524.39.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other discs for laser reading systems, for reproducing representations of instructions, data, sound, and image, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine.” 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 Denise Faingar at 646-733-3010. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division