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NY B83977




April 8, 1997

CLA-2-84:RR:NC:1:110 B83977

CATEGORY: CLASSIFICATION

TARIFF NO.: 8473.30.1000

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

RE: The tariff classification of a Yamaha Sound Edge Waveforce SW60XG Sound Card from Japan.

Dear Mr. Heck:

In your letter dated April 2, 1997, you requested a tariff classification ruling.

The merchandise under consideration involves a Sound Card that is basically a board level (internal) computer upgrade device that adds an additional 676 voices and 4 MB of ROM to the computer to improve and expand the sound quality.

The board fits into an ISA bus expansion slot of the computer. The sound card contains one 4 MB ROM, various ASIC chips digital signal processors and an 18 bit Digital to analog converter. The DAC converts the digital data into analog output for your powered computer speakers. The sound card is designed for multimedia applications, but does not incorporate any fax/modem components.

Proper use of this board requires that the computer incorporate at least the following hardware: 80386SX/33MHZ or higher CPU; minimum of 3MB of free hard disc space; a 3.1 Windows or Windows 95 mouse; and Windows 3.1 or higher. The sound card is shipped with either a floppy or CD-ROM disc, that includes SW60XG installer, MIDI date as well as stereo audio tracks of XG demonstration songs, and music production software. Since this appears to be a set put up for retail sale, noting GRI-3 (a), the component which gives the set the essential character would dictate the classification of the set. The essential character would be exemplified by the sound card. Noting the Explanatory Notes for 8473 in the HTS, this expansion board would meet the definition of an accessory that is principally used with an automatic data processing machine.

The applicable subheading for the SW60XG Sound Card will be 8473.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for printed circuit assemblies, that are parts and accessories of the machines of heading 8471. The rate of duty will be free.

Noting Legal Note 6 to Chapter 85 of the HTS, the software discs of this set would be separately classifiable. The classification of such software discs (floppy or CD-ROM) is currently before HQ, thus we cannot comment on the classification at this time.

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 Art Brodbeck at 212-466-5490.

Sincerely,

Robert B. Swierupski
Chief, Metals & Machinery Branch

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