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January 14, 1999

CLA-2-85:RR:NC:1:112 D85594

CATEGORY: CLASSIFICATION

TARIFF NO.: 8543.89.9695

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 Yamaha DD-9(M) Digital Drum from Japan

Dear Mr. Heck:

In your letter dated December 8, 1998 you requested a tariff classification ruling.

As indicated by the submitted sample and descriptive literature, the Yamaha DD-9(M) Digital Drum is an electronic percussion drum with four touch sensitive drum pads and one built-in speaker. Various tempos, ranging from disco to waltz, can be selected, thereby producing background rhythm to the drumbeat created when the pads are struck by a drumstick. There are also four separate sound effect buttons which produce sounds representing a barking dog, a ringing alarm and breaking glass. The unit is packaged with two drumsticks and an AC/DC power adapter.

The applicable subheading for the Yamaha DD-9(M) Digital Drum 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 212-466-5680.

Sincerely,

Robert B. Swierupski
Director,

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