CLA-2-85:RR:NC:1:112 G86610

Mr. Dennis Heck
Yamaha Corporation of America
6600 Orangethorpe Avenue
P.O. Box 6600
Buena Park, CA 90622-6600

RE: The tariff classification of silent instruments from Japan

Dear Mr. Heck:

In your letter dated January 23, 2001 you requested a tariff classification ruling.

As indicated by the submitted information, the silent instruments in question are identified as the Yamaha SVC-100 Silent Electric Cello and the SVB-100 Silent Electric Bass. Each of these units employs a piezo pickup sensor with built-in reverb. The silent design allows the musician to practice or play without disturbing others.

The applicable subheading for the Yamaha SVC-100 Silent Electric Cello and the SVB-100 Silent Electric Bass will be 8543.89.9695, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical machines and apparatus, …, not specified or included elsewhere in Chapter 85, HTS. The rate of duty will be 2.6 percent ad valorem.

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 David Curran at 212-637-7049.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division