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NY F82017




January 20, 2000

CLA285: RR:NC:1:108 F82017

CATEGORY: CLASSIFICATION

TARIFF NO.: 8520.90.0040

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

RE: Tariff classification of CD recorders from Japan or Malaysia.

Dear Mr. Heck;

In your letter dated January 10, 2000, you requested a tariff classification ruling.

The item in question is a CD recorder. The CD recorder is denoted as two models the YAMAHA CDR-S1000 and the Yamaha CDR 1000.

Both items are described as professional audio units that allow audiophiles to play ordinary audio CD discs and also record and play back audio using both CD-R (recordable) and CD-RW (rewritable) discs.

The applicable subheading for the CDR-S1000 CD recorder, player 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 general rate of duty will be free.

The applicable subheading for the headphones will be HTS This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

The applicable subheading for the compact disc cleaning kit will be HTS

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 212-637-7039.

Sincerely,

Robert B. Swierupski
Director

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