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NY R00001




March 26, 2003

CLA-2-85:RR:NC:MM:109 R00001

CATEGORY: CLASSIFICATION

TARIFF NO.: 8542.29.00; 8542.60.00

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 Power Supply Unit Parts Kits from Japan

Dear Mr. Heck:

In your letter dated February 19, 2003, you requested a tariff classification ruling.

The merchandise is described in your letter as Yamaha Power Supply Unit Parts Kits. These kits contain various types of electronic components that are used to replace broken, damaged, or defective circuit components on printed circuit boards found within the power supply of Yamaha’s Control Surface and Mixing & Processing Engine. This ruling addresses the classification of two different types of Power Supply Unit Parts Kits. They are referred to in your letter as AAX40830 and AAX40840.

The AAX40830 is a repair kit for the power supply found within the Yamaha CS1D Control Surface, which is the operational center for the Yamaha PM1D 48 Channel Mixing System and allows for various functions to be carried out within the mixing system.

The AAX40840 is a repair kit for the power supply found within the Yamaha DSP1D Mixing & Processing Engine, which is the mixing system for the Yamaha 48 channel model PM1D, a device for use in sound reproducing that combines separate input signals into one output.

Each of these parts kits consist of various resistors (heading 8533), fuses and relays (heading 8536), diodes and transistors (heading 8541), and integrated circuits (heading 8542). The kits are labeled with its part number and packaged in specific quantities to repair the respective printed circuit board assemblies within the power supplies of the Yamaha CS1D Control Surface and the Yamaha DSP1D Mixing & Processing Engine. These kits are packaged ready for retail sale to Yamaha’s dealers in the United States, without further packaging or repackaging prior to sale. The dealers use the appropriate repair kit components to replace any broken, damaged, or defective components found on the printed circuit board assemblies within the power supplies.

You had suggested classification of these repair kits under HTSUS 8504.90.9590, which provides for Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof: Parts: Other: Other: Other parts: Other.” Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6. In accordance with GRI 1, we note that each of the components within the kits is more specifically described in eo nominee provisions (headings 8533, 8536, 8541, and 8542), as opposed to the 8504.90.9590 parts provision you proposed. Therefore, HTSUS 8504.90.9590 is not applicable.

You also suggested classification of these repair kits under HTSUS 8542.29.0050, which provides for “Monolithic integrated circuits: Other.” We find that these kits are packaged ready for retail sale to Yamaha’s dealers in the United States, without further packaging or repackaging prior to sale. GRI 3 provides for the classification of goods put up in sets for retail sale. Under GRI 3(c), goods that cannot be classified by reference to the provisions of GRI 3(a) or 3(b), shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. We have determined that the resistors, provided for in heading 8533, the fuses and relays, provided for in heading 8536, the diodes and transistors, provided for in heading 8541, and the integrated circuits, provided for in heading 8542, equally merit consideration. Accordingly, these power supply repair kits shall be classified under heading 8542, the heading which occurs last in numerical order among those headings in consideration. The item whose heading occurs last in numerical order from within repair kit number AAX40830 is a monolithic integrated circuits, classifiable under subheading 8542.29. The item whose heading occurs last in numerical order from within repair kit number AAX40840 is a hybrid integrated circuit, classifiable under subheading 8542.60.

The applicable subheading for the AAX40830 Power Supply Unit Parts Kit will be 8542.29.00, Harmonized Tariff Schedule of the United States (HTS), which provides for “Monolithic integrated circuits: Other.” The rate of duty will be free.

The applicable subheading for the AAX40840 Power Supply Unit Parts Kit will be 8542.60.00, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hybrid integrated circuits.” 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 Linda M. Hackett at 646-733-3015.

Sincerely,

Robert B. Swierupski
Director,

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