CLA-2-85:RR:NC:1:112 G89530

Mr. Dennis Heck
Yamaha Corporation of America
6600 Orangethorpe Avenue
P.O. Box 6600
Buena Park, CA 90622-6600

RE: The tariff classification of a mixing console and accessories from Japan

Dear Mr. Heck:

In your letter dated April 9, 2001 you requested a tariff classification ruling.

As indicated by the submitted descriptive literature, the items in question consist of the Yamaha 01V Digital Mixing Console, and expansion cards identified as MY8-TD; MY8-AT; MY8AE; MY4-DA, and MY8AD. The 01V Digital Mixing Console is used to obtain the proper balance of sounds and other audio features during recording sessions. The expansion cards are used in the mixing console and consist of populated printed circuit boards with connectors to facilitate insertion and removal.

The applicable subheading for the Yamaha 01V Digital Mixing Console 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. The applicable subheading for the various expansion cards will be 8543.90.6800, HTS, which provides for electrical machines and apparatus, …, not specified or included elsewhere in Chapter 85, HTS: Parts: Other: Printed Circuit Assemblies: Other. 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 212-637-7049.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division