CLA-2-92:RR:NC:2: 227 B86077
Mr. Dennis Heck
Yamaha Corporation of America
6600 Orangethorpe Avenue
P.O. Box 6600
Buena Park, CA 90622-6600
RE: The tariff classification of electronic organs and music disk recorders from Japan.
Dear Mr. Heck:
In your letter dated May 29, 1997, you requested a tariff classification ruling.
The subject merchandise consists of the following electronic organs and disk recorder:
a) the "EL-Series Electones" (ELX-1, EL-90, EL-70, EL-60, EL-40, EL-25, EL-15 and EL-7) which are electronic organs, featuring dual keyboards, that electrically amplify the sound. These organs are stated to be valued over $200 each;
b) the "MDR-10 Music Disk Recorder" set which features a standard internal 3 1/2 inch floppy disk drive subassembly and a control panel unit containing multiple push button switches and an interface board. It is noted that this set is designed as an installed accessory upgrade for the EL-40 Electone to enable the performer to record their performances.
It is stated that the electronic organs and music disk recorder in question will be imported, marketed and sold separately for retail purposes.
You propose that the music disk recorder be classified under subheading 8543.89.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter. However, since this article is considered primarily to be a recording device, specifically provided for elsewhere in the tariff, consideration of classification under the above subheading is precluded.
The applicable subheading for the electronic organs, the "El-Series Electones," will be 9207.10.0055, Harmonized Tariff Schedule of the United States (HTS), which provides for musical instruments, the sound of which is produced, or must be amplified, electrically: other keyboard instruments with more than one keyboard: valued $200 or over each. The rate of duty will be 6 percent ad valorem.
The applicable subheading for the "MDR-10 Music Disk Recorder" will be 8520.90.0080, HTS, which provides for magnetic tape recorders incorporating sound reproducing apparatus, other, other. The rate of duty will be 1.6 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
George Kalkines at 212-466-5794.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division