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NY R03182

February 16, 2006

CLA-2-85:RR:NC:N1:112 R03182


TARIFF NO.: 8543.90.6800

Dennis Heck
Corporate Import Compliance Manager,
Yamaha Corporation of America
6600 Orangethorpe Avenue
Buena Park, CA 90620-1396

RE: The tariff classification of a printed circuit assembly from France

Dear Mr. Heck,

In your letter dated January 27, 2006, you requested a tariff classification ruling.

The item concerned is the Mini-YGDAI EtherSound Card (AVY16-ES). It is a printed circuit board with various electrical components assembled on it; there are two RJ45 plug-in receptacles and one Serial Port plug-in receptacle provided on one oversized end of the board.

The purpose of the Card, when connected within an audio mixer, is to provide a means whereby data and audio stored within the mixer can be transmitted to other EtherSound compatible equipment or devices via electric cables connecting the mixer and the equipment or devices.

Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings and any relative section ... notes “. Heading 8543 provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere “.

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 “The heading includes Mixing units, used in sound recording “.

Note 2. (b) to Section XVI of the HTS, which includes Chapter 85, states “ parts, if suitable for use solely or principally with a particular kind of machine are to be classified with the machine “.

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

The applicable subheading for the Mini-YGDAI EtherSound Card (AVY16-ES) will be 8543.90.6800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere ... : Parts: Other: Printed Circuit Assemblies: 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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