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NY I86149

September 30, 2002



TARIFF NO: 8521.90.0000

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 DVD units and a CD Recorder unit.

Dear Mr. Heck:

In your letter dated August 10, 2002 you requested a tariff classification ruling.

The literature you have submitted describes four Yamaha products, The Yamaha DRX-1 is a DVD Recorder/Player Unit, which records on DVD+RW and DVD+R, plays all type DVDs and CDs. It has a built in TV tuner. It also has progressive scanning with DCDI processing and digital audio recording. It has connections for TV/Antenna S-Video (input/output) and Video (input/output) The Yamaha DVD-S2300 is a DVD player, which plays DVD video and audio. The unit also plays SACD/CD/and VCD formats, as well as MP3 playback capability. The Yamaha DVD-5530 is a DVD player, which plays DVD+RW/+R Playback, CD-R/RW playback, VCD and MP3 playback.

The applicable subheading for the Yamaha DRX-1 DVD recorder, Yamaha DVD-S2300, and the Yamaha DVD-5530 will be 8521.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Video recording or reproducing apparatus, whether or not incorporating a video tuner: Other. The rate of duty will be free.

Your inquiry does not provide enough information for us to give a classification ruling on the Yamaha CDR-HD 1300 CD Recorder with hard disc drive. Your request for a classification ruling should include general physical characteristics of the devices and network; expectation of the ultimate purchaser re function and use of the item; channels of trade; environment of sale (accompanying accessories, manner of advertisement and display); use in the same manner as merchandise which defined the class; economic practicality of so using the import; and recognition in the trade of this use. In documenting principal use, please provide supporting evidence such as standards, advertisements, industry publications, statistics re sale, use, marketing, etc. If standards are involved, please describe the standard and name the issuing authority.

When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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 Michael Contino at 646-733-3014.


Robert B. Swierupski

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