CLA-2-85:RR:NC:1:112 R00196

Ms. Gordana Kajer
GK International Services
29901 Agoura Rd.
Agoura Hills, CA 91301-2513

RE: The tariff classification of a “Variax Workbench” from Hong Kong

Dear Ms. Kajer:

In your letter dated March 20, 2004, on behalf of Line 6, Inc., you requested a tariff classification ruling.

As indicated by the submitted descriptive literature, the “Variax Workbench” is an accessory product for use with Variax electronic guitars. In operation, it provides USB connectivity for patch editing, changing and software upgrades, and consists of a USB to RJ45 adaptor, a CD, a RJ45 cable and a USB cable.

The applicable subheading for the “Variax Workbench will be 8543.89.9695, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical machines and apparatus, …, not specified or included elsewhere in Chapter 85, HTS. The rate of duty will be 2.6 percent ad valorem.

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 David Curran at 646-733-3017.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division