CLA-2-85:OT:RR:E:NC:1:108

Mr. Dennis Heck
Yamaha Corporation of America
6600 Orangethorpe Ave.
Buena Park, CA 90620

RE: The tariff classification of two Micro Component Systems from China.

Dear Mr. Heck:

In your letter dated September 10, 2009, you requested a tariff classification ruling.

The merchandise under consideration is two Micro Component Systems, which are identified to as Yamaha model numbers MCR-040 and MCR-140. Each system consists of a desktop unit that incorporates an FM tuner, a digital amplifier, a CD player, two speakers, and an iPod dock. The Yamaha MCR-140 has an additional feature of a wireless transceiver iPod docking station. Both of these models are not capable of operating without an external source of power.

The applicable subheading for these Micro Component Systems will be 8527.91.60, 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. 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.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division