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 > 1998 NY Rulings > NY D84545 - NY D84640 > NY D84617

Previous Ruling Next Ruling
NY D84617




November 24, 1998

CLA-2-85:RR:NC:1:108 D84617

CATEGORY: CLASSIFICATION

TARIFF NO.:8520.90.0040, 8523.90.0000,8524.99.9000, 8537.10.9070

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

RE: The Tariff classification of a digital multitrack recorder, a remote controller, and recorded and unrecorded magneto optical disks from Japan.

Dear Ms. Heck:

In your letter dated November 6, 1998 you requested a tariff classification ruling.

Your literature states that the items for consideration are described as follows:
1) The Yamaha D24 Digital Multitrack Recorder which is a professional 8 track recording apparatus used for audio recording, editing, mastering and pre-production operations. The recorder records on magneto optical disks. 2) The Yamaha RC24 Remote Controller/Locator can control the operation of several recorders at the same time from a central location by means of a cable which runs from the controller to the recorders.
3) Unrecorded and prerecorded Magneto Optical Disks which look like 3 1/2 inch magnetic floppy disks. The media on the recordable disks is magnetized by exposure to a laser beam. Because of this procedure recordings on this media is very precise with regard to location and confinement. The disks are capable of storing a great deal more than a normal floppy disk. We presume that the prerecorded disks are sound only.

The applicable subheading for the Yamaha D24 Digital Multi track Recorder will be 8520.90.0080, 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: Other. The rate of duty will be 0.8 percent ad valorem.

The applicable subheading for the Yamaha RC-24 Remote Controller/Locator will be 8537.10.9070, HTS, which provides for Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517: Other: Other. The rate of duty will be 3.2 percent ad valorem.

The applicable subheading for the blank Magneto Optical disks will be 8523.90.0000, HTS, which provides for Prepared unrecorded media for sound recording or similar recording of other phenomena. Other than products of Chapter 37: Other. The rate of duty will be 0.6 ad valorem

The applicable subheading for the prerecorded Magneto Optical disks will be 8524.99.9000, HTS, which provides for Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37: Other: Other: Other. The rate of duty will be 1.9 cents per square meter of recording surface.

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 Michael Contino at 212-466-5672.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: