Mr. Dennis Heck
Import Compliance Manager
Yamaha Corporation of America
6600 Orangethorpe Avenue
P.O. Box 6600
Buena Park, CA 90622-6600
RE: The tariff classification of Yamaha Personal Computer AP-U70 CAVIT Amplifiers and DP-U50 CAVIT Processors from Malaysia
Dear Mr. Heck:
In your letter dated February 6, 2001, you requested a tariff classification ruling.
The Yamaha AP-U70 CAVIT Amplifier is described in your letter as an integrated amplifier with a 20 watts per channel output. This amplifier is designed as a computer peripheral for use in a personal computer. The amplifier has a remote control, which is compatible with Microsoft Windows and Mac software.
The applicable subheading for the Yamaha AP-U70 CAVIT Amplifier, is 8518.40.2000 Harmonized Tariff Schedule of the United States (HTS), which provides for “Audio-frequency electric amplifiers: Other.” The rate of duty will be 4.9 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 Linda M. Hackett at 212-637-7048.
The classification for the DP-U50 Processor cannot be determined at this time because we need additional information in order to issue a ruling. Please submit the additional information indicated below:
1 – Fully explain the function or functions of the CAVIT Audio Processor (DP-U50).
2 – Does it have any video output?
3 – Explain the recording function.
4 – What is it recording onto?
When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs, Customs Information Exchange, Room 437, 6 World Trade Center, New York, NY 10048, attn: Binding Rulings Section (RE: NIS-110). If you have any questions regarding the above four questions contact National Import Specialist Eileen S. Kaplan at (212) 637-7019.
Robert B. Swierupski