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NY 814409



December 30, 1996

CLA-2-85:S:N:N1:108 814409

CATEGORY: CLASSIFICATION

TARIFF NOS.: 8519.91.1000; 8519.99.0060; 8522.90.7580

Ms. Madeline B. Kuflik
Matsushita Electric Corporation of America
One Panasonic Way
Panazip: 3B-6
Secaucus, New Jersey 07094

RE: The tariff classification of merchandise from Japan.

Dear Ms. Kuflik:

In your letter dated August 23, 1995, you requested a tariff classification ruling.

Your letter requests the classification of four items. They are described as the following:

Cassette deck, part numbers YERD04372A and YEFD04388A, are a completed deck designed to be used inside the chassis of an automobile radio tuner unit for the purpose of operating a cassette tape and tape signal playback.

CD deck, part numbers 2.5FF.4DA and 2.5FF.5DA, are the same as a cassette deck but for compact disks rather than tape.

Cassette wheel assembly, part number YEPOFX2379, has two functions. One is for the rotation of the cassette wheels. The other is for a driving mechanism for loading and unloading the tape by motor.

Optical pickup assembly, part numbers YEPOFX1845A and YEPOFX2533, is used in the manufacture of a compact disk, having a function to pickup the signal from the disk and transfer it to the amplifier.

The applicable subheading for the cassette deck will be 8519.91.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for cassette type sound reproducing apparatus designed for motor vehicle. The rate of duty will be 3.7 percent ad valorem.

The applicable subheading for the CD deck will be 8519.99.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other recording apparatus. The rate of duty will be 3.1 percent ad valorem.

The applicable subheading for cassette wheel assembly and optical pickup assembly will be 8522.90.7580, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of headings in 8519 to 8521. The rate of duty will be 3.5 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 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 Mario Dicerbo at 212-466-5672.

Sincerely,

Roger J. Silvestri
Director,

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