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HQ 957852




May 16, 1995

CLA-2 R:C:M 957852 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8543.80.95

Area Director
U.S. Customs Service
Building #77, JFK Airport, Rm. 228
Jamaica, NY 11430

RE: Protest 1001-94-107022; SL 4000 Master Studio System; Integrated Music Mixing Console; Explanatory Note 85.43; HQ 085891; 8519.99.00; 8537.10.90

Dear Area Director:

The following is our decision regarding Protest 1001-94-107022 concerning your action in classifying and assessing duty on the SL 4000 Master Studio System under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise consists of the SL 4000 Master Studio System (SL 4000) integrated music mixing console. The SL 4000 is a mixing console which allows an engineer to combine up to 100 channels of input into one unamplified stereo output. It used to take multiple audio inputs, mix them together into the sound desired by the engineer, and prepare the sound for amplification or recording onto either a compact disc or audio tape. The system is primarily used in recording studios which specialize in creating masters for compact discs and soundtracks. An example application of the SL 4000 is for recording an orchestra. Twenty-four to forty microphones are set up around the orchestra, all under their own power. The outputs from the microphones are connected to the inputs of the SL 4000. The SL 4000 then functions as a complex listening unit, controlled by the engineer, listening to the pre-amplified sound from the microphones. The engineer may isolate one set of microphones, allowing the SL 4000 to process its sound. In this way, the engineer may give deference to the string section over the horn section, or the singer over the instruments.

The computer in the SL 4000 keeps track of every change made by the engineer so performances may be repeated or adjusted as needed. Ultimately, the sounds from all microphones are mixed and condensed into one unamplified stereo output, ready for recording or amplification. A completely separate amplifier and/or recording device must be used in conjunction with the SL 4000 to record or present the newly mixed sound.

The merchandise was entered under subheading 8519.99.00, HTSUS, as other sound reproducing apparatus, not incorporating a sound recording device. As is provided on the Customs Form 19, it is now the protestant's contention that the merchandise is classifiable under subheading 8543.80.95, HTSUS, as an other electrical machine not specified elsewhere in chapter 85, HTSUS. The entry was liquidated on August 19, 1994, under subheading 8537.10.90, HTSUS, as an other control console for a voltage not exceeding 1,000 V. Our case file includes references to liquidation of the merchandise under subheading 8537.10.00, HTSUS, a provision which does not exist under the 1994 HTSUS. The protest was timely filed on October 14, 1994.

ISSUE:

Whether the SL 4000 Master Studio System is classifiable under subheading 8519.99.00, HTSUS, as other sound reproducing apparatus, not incorporating a sound recording device, under subheading 8537.10.90, HTSUS, as an other control console for a voltage not exceeding 1,000 V, or under subheading 8543.80.95, HTSUS, as an other electrical machine not specified elsewhere in chapter 85, HTSUS.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's).
GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.

The subheadings under consideration are as follows:

8519.99.00: [t]urntables, record players, cassette players and other sound reproducing apparatus, not incorporating a sound recording device: [o]ther sound reproducing apparatus: [o]ther.

The general, column one rate of duty for goods classifiable under this provision is 3.9 percent ad valorem.

8537.10.90: [b]oards, panels (including numerical control panels), consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, other than switching apparatus of heading 8517: [f]or a voltage not exceeding 1,000 V: [o]ther.

The general, column one rate of duty for goods classifiable under this provision is 5.3 percent ad valorem.

8543.80.95: [e]lectrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: [o]ther machines and apparatus: [o]ther:
[o]ther.

The general, column one rate of duty for goods classifiable under this provision is 3.9 percent ad valorem.

In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes, although not dispositive or legally binding, provide a commentary on the scope of each heading of the HTSUS, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). In part, Explanatory Note 85.43 (p. 1402) states that:

[t]his heading covers all electrical appliances and apparatus, not falling in any other heading of this Chapter, nor covered more specifically by a heading of any other Chapter of the Nomenclature, nor excluded by the operation of a Legal Note to Section XVI or to this Chapter. The principal electrical goods covered more specifically by other Chapters are electrical machinery of Chapter 84 and certain instruments and apparatus of Chapter 90. . .

The heading includes, inter alia:

(4) Mixing units, used in sound recording for combining the output from two or more microphones; they are sometimes combined with an amplifier. But mixing units specialised for cinematography are excluded (heading 90.10).

Based upon the wording of Explanatory Note 85.43 for mixing units, which specifically describes the subject merchandise, it is our position that the SL 4000 is classifiable under subheading 8543.80.95, HTSUS. See HQ 085891, dated February 14, 1990, which held similar merchandise classifiable under heading 8543, HTSUS.

Because mixing units are mentioned by name under Explanatory Note 85.43, this is an indication that they were not intended to be classifiable under headings 8519 or 8537, HTSUS, as heading 8543, HTSUS, only covers merchandise not classifiable in any other heading of chapter 85, HTSUS. Therefore, we find that the SL 4000 is not classifiable under subheadings 8519.99.00 or 8537.10.90, HTSUS.

HOLDING:

The SL 4000 Master Sound System is classifiable under subheading 8543.80.95, HTSUS, as an other electrical machine not specified elsewhere in chapter 85, HTSUS.

The protest should be GRANTED in full. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision, together with the Customs Form 19, should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, Freedom of Information Act, and other public access channels.

Sincerely,

John Durant, Director
Commercial Rulings Division

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