CLA-2 R:C:M 957852 DWS
Area Director
U.S. Customs Service
Building #77, JFK Airport, Rm. 228
Jamaica, NY 11430
RE: Protest 1001-94-107022; SL 4000 Master Studio System;
Integrated Music Mixing Console; Explanatory Note 85.43;
HQ 085891; 8519.99.00; 8537.10.90
Dear Area Director:
The following is our decision regarding Protest 1001-94-107022 concerning your action in
classifying and assessing duty on the SL 4000 Master Studio System under the Harmonized Tariff
Schedule of the United States (HTSUS).
FACTS:
The merchandise consists of the SL 4000 Master Studio System (SL 4000) integrated music
mixing console. The SL 4000 is a mixing console which allows an engineer to combine up to 100
channels of input into one unamplified stereo output. It used to take multiple audio inputs, mix
them together into the sound desired by the engineer, and prepare the sound for amplification or
recording onto either a compact disc or audio tape. The system is primarily used in recording
studios which specialize in creating masters for compact discs and soundtracks. An example
application of the SL 4000 is for recording an orchestra. Twenty-four to forty microphones are
set up around the orchestra, all under their own power. The outputs from the microphones are
connected to the inputs of the SL 4000. The SL 4000 then functions as a complex listening unit,
controlled by the engineer, listening to the pre-amplified sound from the microphones. The
engineer may isolate one set of microphones, allowing the SL 4000 to process its sound. In this
way, the engineer may give deference to the string section over the horn section, or the singer
over the instruments.
The computer in the SL 4000 keeps track of every change made by the engineer so
performances may be repeated or adjusted as needed. Ultimately, the sounds from all
microphones are mixed and condensed into one unamplified stereo output, ready for recording or
amplification. A completely separate amplifier and/or recording device must be used in
conjunction with the SL 4000 to record or present the newly mixed sound.
The merchandise was entered under subheading 8519.99.00, HTSUS, as other sound
reproducing apparatus, not incorporating a sound recording device. As is provided on the
Customs Form 19, it is now the protestant's contention that the merchandise is classifiable under
subheading 8543.80.95, HTSUS, as an other electrical machine not specified elsewhere in chapter
85, HTSUS. The entry was liquidated on August 19, 1994, under subheading 8537.10.90,
HTSUS, as an other control console for a voltage not exceeding 1,000 V. Our case file includes
references to liquidation of the merchandise under subheading 8537.10.00, HTSUS, a provision
which does not exist under the 1994 HTSUS. The protest was timely filed on October 14, 1994.
ISSUE:
Whether the SL 4000 Master Studio System is classifiable under subheading 8519.99.00,
HTSUS, as other sound reproducing apparatus, not incorporating a sound recording device,
under subheading 8537.10.90, HTSUS, as an other control console for a voltage not exceeding
1,000 V, or under subheading 8543.80.95, HTSUS, as an other electrical machine not specified
elsewhere in chapter 85, HTSUS.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in accordance with the General Rules of
Interpretation (GRI's).
GRI 1 provides that classification is determined according to the terms of the headings and any
relative section or chapter notes.
The subheadings under consideration are as follows:
8519.99.00: [t]urntables, record players, cassette players
and other sound reproducing apparatus, not
incorporating a sound recording device: [o]ther
sound reproducing apparatus: [o]ther.
The general, column one rate of duty for goods classifiable
under this provision is 3.9 percent ad valorem.
8537.10.90: [b]oards, panels (including numerical control
panels), consoles, desks, cabinets and other
bases, equipped with two or more apparatus of
heading 8535 or 8536, for electric control or
the distribution of electricity, including those
incorporating instruments or apparatus of
chapter 90, other than switching apparatus of
heading 8517: [f]or a voltage not exceeding
1,000 V: [o]ther.
The general, column one rate of duty for goods classifiable
under this provision is 5.3 percent ad valorem.
8543.80.95: [e]lectrical machines and apparatus, having
individual functions, not specified or included
elsewhere in this chapter; parts thereof:
[o]ther machines and apparatus: [o]ther:
[o]ther.
The general, column one rate of duty for goods classifiable
under this provision is 3.9 percent ad valorem.
In understanding the language of the HTSUS, the Harmonized Commodity Description and
Coding System Explanatory Notes may be utilized. The Explanatory Notes, although not
dispositive or legally binding, provide a commentary on the scope of each heading of the HTSUS,
and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54
Fed. Reg. 35127, 35128 (August 23, 1989). In part, Explanatory Note 85.43 (p. 1402) states
that:
[t]his heading covers all electrical appliances and
apparatus, not falling in any other heading of this Chapter,
nor covered more specifically by a heading of any other
Chapter of the Nomenclature, nor excluded by the operation
of a Legal Note to Section XVI or to this Chapter. The
principal electrical goods covered more specifically by
other Chapters are electrical machinery of Chapter 84 and
certain instruments and apparatus of Chapter 90. . .
The heading includes, inter alia:
(1) - (3) xxx
(4) Mixing units, used in sound recording for combining the
output from two or more microphones; they are sometimes
combined with an amplifier. But mixing units
specialised for cinematography are excluded (heading
90.10).
Based upon the wording of Explanatory Note 85.43 for mixing units, which specifically
describes the subject merchandise, it is our position that the SL 4000 is classifiable under
subheading 8543.80.95, HTSUS. See HQ 085891, dated February 14, 1990, which held similar
merchandise classifiable under heading 8543, HTSUS.
Because mixing units are mentioned by name under Explanatory Note 85.43, this is an
indication that they were not intended to be classifiable under headings 8519 or 8537, HTSUS, as
heading 8543, HTSUS, only covers merchandise not classifiable in any other heading of chapter
85, HTSUS. Therefore, we find that the SL 4000 is not classifiable under subheadings
8519.99.00 or 8537.10.90, HTSUS.
HOLDING:
The SL 4000 Master Sound System is classifiable under subheading 8543.80.95, HTSUS, as
an other electrical machine not specified elsewhere in chapter 85, HTSUS.
The protest should be GRANTED in full. In accordance with Section 3A(11)(b) of
Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive,
this decision, together with the Customs Form 19, should be mailed by your office to the
protestant no later than 60 days from the date of this letter. Any reliquidation of the entry
in accordance with the decision must be accomplished prior to mailing of the decision.
Sixty days from the date of the decision the Office of Regulations and Rulings will take
steps to make the decision available to Customs personnel via the Customs Rulings Module
in ACS and the public via the Diskette Subscription Service, Freedom of Information Act,
and other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division