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NY R02324

August 24, 2005

CLA-2-85:RR:NC:N1:112 R02324


TARIFF NO.: 8543.89.9695

Dennis Heck
Import Compliance Manager,
Yamaha Corporation of America
P.O. Box 6600
Buena Park, CA 90622-6600

RE: The tariff classification of audio workstations from Japan

Dear Mr. Heck,

In your letter dated July 27, 2005, you requested a tariff classification ruling.

The items concerned are Hard-disk Recorder AW1600 and Hard-disk Recorder AW2400. They are both combination compact disc recorders and audio mixing consoles with preamps, equalizers and internal hard disk drives. The AW1600 will record 16 tracks of sound and the AW2400 will record 24 tracks of sound.

Classification of goods in the Harmonized Tariff Schedule of the United States (HTS) is governed by the General Rules of Interpretation (GRIs). GRI 3. (b) states, “ ... composite goods ... made up of different components ... shall be classified as if they consisted of the ... component which gives them their essential character ...”.

The Hard-disk Recorders record sound onto compact discs and allow the mixing of incoming sound prior to recording it onto the disc. As simple compact disc recording devices are available and could be utilized for that purpose, alone, it seems clear that the mixing portion of the Hard-disk Recorders is the essential character of the item which would influence a purchase.

The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTS by offering guidance in understanding the scope of the headings and the GRIs. EN 85.43 (4) states that “Mixing units, using in sound recording ... “ are classifiable in HTS heading 8543.

General Note 3. (h) (vi) states, “ ... a reference to “headings” encompasses subheadings indented thereunder.”.

The applicable subheading for the Hard-disk Recorders (AW1600 and AW2400) will be 8543.89.9695, Harmonized Tariff Schedule of the United States (HTS), which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere ... : Other machines and apparatus: Other: Other: Other: Other: Other”. The rate of duty will be 2.6%.

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 Richard Laman at 646-733-3017.


Robert B. Swierupski

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