CLA-2-85:OT:RR:NC:N1:108
Mr. Dennis Heck
RE: The tariff classification of the Yamaha DKC-800 Control Unit and its various printed circuit board assemblies from Japan.
Dear Mr. Heck:
In your letter dated November 18, 2009, you requested a tariff classification ruling.
The merchandise in question is the Yamaha DKC-800 series, which is referred to as the “Disklavier Control Unit” for the Disklavier E³ series pianos. The unit in question is imported as a replacement part for the Disklavier acoustic piano. The DKC-800 Control Unit, which contains an internal compact disc (CD) player and 128MB flash memory, can play special music CD’s, record music onto its flash memory and play back recorded music from its 128MB internal memory card. It also has a subsidiary function of streaming Internet DisklavierRadio to the piano.
In addition, you are also requesting a classification of various printed circuit boards (PCB’s) for this DKC-800 Control Unit, when imported separately. As per the information provided, there are nine different PCB’s for the DKC-800, each consisting of an assembly of two or more pieces fastened or jointed together. Further, it is stated that each of these PCB’s is specifically designed for and can only be used in the DKC-800.
The applicable subheading for the Yamaha DKC-800 Control Unit will be 8519.81.40, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sound recording or reproducing apparatus: Other apparatus: Using magnetic, optical or semiconductor media: Other. The rate of duty will be Free.
The applicable subheading for the printed circuit board assemblies for the DKC-800 Control Unit will be 8522.90.25, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 to 8521: Other: Assemblies and subassemblies of articles provided for in subheading 8519.81.40, consisting of two or more pieces fastened or joined together: Printed circuit assemblies. The rate of duty will be 2 percent ad valorem.
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