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NY I87201

October 10, 2002

CLA-2-85: RR: NC: 1:108 I87201


TARIFF NO.: 8520.90.0040

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

RE: The tariff classification of a CD Recorder.

Dear Mr. Heck:

In your letter dated September 10, 2002 and received in this office on October 9, 2002, you requested a tariff classification ruling.

The item in question is an audio CD Recorder. It is denoted as the Yamaha CDR-HD1300 CD Recorder Unit. It is equipped with a built-in 80 GB hard drive for compiling, editing and recording one’s own audio CD’s. It is designed to be used by an audiophile that wants to add this CD recorder to an existing audio system.

It is designed to save/store up to 120 hours of digitally recorded music, which can then be used to record from the hard drive onto blank CD-R and CD-RW media using the same device. It also has playback capability.

The applicable subheading for the Yamaha CDR-HD1300 CD Recorder Unit will be 8520.90.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device: Other Optical disc recorders. The rate of duty will be free.

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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