CLA-2-85:RR:NC:1:112 H80334

Mr. Richard B. Auffrey
E. Sidney Stockwell Co., Inc.
380 Pleasant Street
P.O. Box 668
Malden, MA 02148

RE: The tariff classification of an audio mixer from Hong Kong

Dear Mr. Auffrey:

In your letter dated April 11, 2001, on behalf of Digidesign, Inc., you requested a tariff classification ruling.

As indicated by the submitted descriptive literature, the audio mixer, identified as the Control 24 Digital Audio Mixer, is an audio workstation capable of deriving the proper balance of sounds and other audio features during recording sessions through the use of routing, mixing and editing.

The applicable subheading for the Control 24 Digital Audio Mixer 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