NY 803969 - The tariff classification of Yamaha Expert Series CD Recorders/Readers for personal computers from Japan. - United States International Trade Commision Rulings

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NY 803969

November 3, 1994

CLA-2-84:S:N:N1:110 803969

CATEGORY: CLASSIFICATION

TARIFF NO.: 8471.93.5000; 8471.93.6000

Mr. Dennis Heck
Tower Group International
5420 West 104th Street
Los Angeles, CA 90045-6069

RE: The tariff classification of Yamaha Expert Series CD Recorders/Readers for personal computers from Japan.

Dear Mr. Heck:

In your letter dated October 27, 1994, on behalf of Yamaha Corporation of America, you requested a tariff classification ruling.

The merchandise under consideration involves three models of CD Recorder/Readers, two of which are external storage devices, and the other an internally mounted storage device. The models are as follows: CDR100; CDE100; and CDE100H10.

The Yamaha Expert CDR100 is an internally mounted compact disc recorder/reader that is a single half-height 5 1/4 inch unit. It is designed and marketed for use with PCs, Macintosh computers and workstations. The Expert series of storage devices has single, double and quadruple speed capabilities and can be linked to a PC through an advanced SCSI-2 data transfer interface to enable for super-fast handling of large volumes of both data and images.

The Yamaha Expert Series CDE100 is an external CD Recorder/Reader that is the external version of the above described CDR100 storage device. The dimensions of this unit are 4 1/2 inches in height, 7 1/8 inches in width, 13 1/8 inches in depth, and weighs approximately 8 pounds.

The Yamaha Expert Series CDE100H10 external CD Recorder/Reader ia an external version of the above described CDR100 but also contains a built-in one Gigabyte hard disk drive. The dimensions of this unit are the same as model CDE100, but weighs approximately 10 pounds.

All three of these models meet the definition of a "unit" of an ADP system, and appear to be principally used as storage devices for recording and reading data.

The applicable subheading for the model Yamaha CDR100 will be 8471.93.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other storage units, not assembled in cabinets for placing on a table, desk, wall, floor or similar place. The rate of duty will be free.

The applicable subheading for the model CDE100 and CDE100H10 will be 8471.93.6000, HTS, which provides for other storage units. The rate of duty will be 3.7 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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