The tariff classification of sound mixing units from Indonesia

NY R04162 June 30, 2006 CLA-2-85:RR:NC:N1:112 R04162 CATEGORY: Classification TARIFF NO.: 8543.89.9795 Dennis Heck Corporate Import Compliance Manager, Yamaha Corporation of America 6600 Orangethorpe Ave. Buena Park, CA 90620-1396 RE: The tariff classification of sound mixing units from Indonesia Dear Mr. Heck, In your letter dated June 9, 2006, you requested a tariff classification ruling. The items concerned are two models of USB Mixing Studios (MW10 and MW12). They are both square consoles with twist knobs and slide levers on their face along with LED lights and round hole plugs. The items come with software to be loaded onto a computer as an interface between the Mixing Studios and the computer. The purpose of the USB Mixing Studios (MW10 and MW12) is to record, rearrange, amplify and store sound on a computer or compact disc. In your letter, you propose classification of the USB Mixing Studios (MW10 and MW12) in subheading 8471.80.9000 of the Harmonized Tariff Schedule of the United States (HTSUS) which provides for “Automatic data processing machines and units thereof … : Other units of automatic data processing machines: Other: Other”. Classification of goods in the HTSUS is governed by the General Rules of Interpretation (GRIs). GRI 1. states, “ ... classification shall be determined according to the terms of the headings and any relative ... chapter notes … “. Note 5.(E) to Chapter 84 states “Machines performing a specific function other than data processing and … working in conjunction with an automatic data processing machine are to be classified in the headings appropriate to their respective functions … .”. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTS by offering guidance in understanding the scope of the headings and the GRIs. EN 85.43 (4) states “ [The heading includes] Mixing Units, used in sound recording … .”. General Note 3. (h) (vi) to the HTS states, “ ... a reference to “headings” encompasses subheadings indented thereunder.”. The applicable classification subheading for the USB Mixing Studio (MW10 and MW12) will be 8543.89.9795, Harmonized Tariff Schedule of the United States (HTSUS), 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 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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division