CLA-2-85:OT:RR:NC:N1:108

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

RE: The tariff classification of network home theater receivers from Malaysia

Dear Mr. Heck:

In your letter dated February 18, 2010, you requested a tariff classification ruling.

The subject merchandise is network home theater receivers, which are denoted as the Yamaha RX-V3900, with a 7.1-channel surround sound, and the Yamaha HTR-6280, with a 7.2-channel surround sound. These models consist of audio-video AM/FM radiobroadcast receivers with built-in amplifiers and incorporate such components as an HD radio tuner, a compressed music enhancer, multi-channel decoder inputs, component video (in/out) connections, audio/video inputs (S-video), zone speaker terminals, and high-definition multimedia interface (HDMI) ports. Moreover, they have such capabilities as component video upconversion, S-video upconversion, HDMI pass-through, and HDMI upconversion. These devices, which are Sirius satellite radio ready and XM satellite radio ready, are equipped with a USB port on the front panel that allows the user to enjoy WAV (PCM format only), MP3 and WMA audio files from a USB MP3 player or a USB memory or storage device. This USB port allows one to reproduce audio files found on a USB memory or storage device, such as a recorded USB flash drive, a recorded USB thumb drive, or a recorded USB hard disk drive, thereby incorporating sound-reproducing apparatus. These devices cannot operate without an external source of power.

The applicable subheading for these network home theater receivers 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.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division