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 B81982

Previous Ruling Next Ruling
NY B81982



February 21, 1997

CLA-2-85:RR:NC:1:108 B81982

CATEGORY: CLASSIFICATION

TARIFF NOS.: 8520.33.0040; 8520.90.0040

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

RE: The tariff classification of Multi track Recorders from Japan.

Dear Mr. Heck:

In your letter dated February 5, 1997, you requested a tariff classification ruling.

This issue concerns the two products to be imported by Yamaha. Item MT8Xll is a high-speed 8-track analog audio cassette recorder with mixer and 3-band equalizer. Item MD4 is a high-speed 4-track digital audio optical mini-disc recorder with mixer and 3-band equalizer.

The applicable subheading for item MT8Xll will be 8520.33.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device: other magnetic tape recorders incorporating sound reproducing apparatus: other, cassette type...other: AC only: stereo. The rate of duty will be 1.6 percent ad valorem.

The applicable subheading for item MD4 will be 8520.90.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device: other...optical disc recorders. The rate of duty will be 1.6 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 Phil Carabetta at 212-466-5672.

Sincerely,

Robert B. Swierupski
Chief, Metals & Machinery Branch

Previous Ruling Next Ruling

See also: