United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY B81937 - NY B82094 > NY B81960

Previous Ruling Next Ruling
NY B81960




March 5, 1997

CLA-2-85:RR:NC:1: 112 B81960

CATEGORY: CLASSIFICATION

TARIFF NO.: 8543.89.9090

Mr. Dennis Heck
Yamaha Corporation of America
6600 Orangethorpe Avenue
P.O. Box 6600
Buena Park, CA 90622-6600

RE: The tariff classification of Yamaha R3 and S3 Miburi Systems from Japan.

Dear Mr. Heck:

In your letter dated February 21, 1997, you requested a tariff classification ruling.

The items at issue are the R3 (wireless) and S3 (wired) Miburi Systems which produce controlled musical sound in response to body movement. The complete Miburi System consists of twelve components comprised of a Miburi suit, various sensors (shoulder, elbow, wrist and foot), grips, belt unit, interconnecting cables, a transmitter and receiver, and a sound unit.

A sensor cable unit is attached to the suit, and shoulder sensors, elbow sensors, wrist sensors and foot sensors are connected to the sensor cable unit. The sensors detect the amount by which the corresponding body joints are bent, and this information is converted to note, volume, pitch bend, and effect control signals. The sound control signals from the sensors and the grip units are combined by the belt unit and sent directly to the sound unit via a cable (S3 System), or to a wireless transmitter (R3 System).

Although the samples are composed of different materials, and may be a composite good, the presence of the sound unit imparts the essential character. General Rule of Interpretation 3(b) provides that composite goods made up of different components are classified by the component which gives them their essential character. Therefore, classification is based upon the qualities imparted by the sound unit.

The applicable subheading for the Yamaha R3 and S3 Systems will be 8543.89.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for electrical machines and apparatus, having individual functions, not specified or included elsewhere in chapter 85; parts thereof: Other..other. The rate of duty will be 3.1 percent ad valorem.

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 David Curran at 212-466-5680.

Sincerely,

Robert Swierupski
Chief, Machinery Branch

Previous Ruling Next Ruling

See also: