Mr. Dennis Heck
Yamaha Corporation of America
6600 Orangethorpe Ave.
Buena Park, CA 90277
RE: The tariff classification of a radiobroadcasting receiver from Malaysia.
Dear Mr. Heck:
In your letter dated August 13, 2007, you requested a tariff classification ruling.
The merchandise subject to this ruling is a radiobroadcasting receiver, which is referred to as the “YSP-4000 Yamaha Sound Projector.” This apparatus is a home entertainment system that consists of forty 1-9/16 inch speakers and two 4-3/4 inch woofers, a 42 channel digital amplifier, a built-in FM tuner, a high-definition multimedia interface (HDMI), various inputs and outputs, and an iPod docking station. All components are housed in the same enclosure, which should be mounted below a wall-mounted flat panel television monitor. In addition, this receiver is XM satellite radio ready. Furthermore, this system is not capable of operating without an external source of power.
In its condition as imported, the radiobroadcasting receiver will be packaged for retail sale with a remote control. This combination would be considered a set for tariff classification purposes with the radiobroadcasting receiver imparting the essential character.
The applicable subheading for this radiobroadcasting receiver will be 8527.91.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Reception apparatus for radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock: Other: Combined with sound recording or reproducing apparatus: Other: Other: Other. 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 Lisa Cariello at 646-733-3014.
Robert B. Swierupski