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NY R00031




December 10, 2003
CLA-2-85:RR:NC:MM:109 R00031

CATEGORY: CLASSIFICATION

TARIFF NO.: 8518.10.8030 8518.40.2000

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

RE: The tariff classification of a Guitar Sensor Pickup System 54, Pre-Amp Assembly, and Pickup Assembly from Japan

Dear Mr. Heck:

In your letter dated November 25, 2003, you requested a tariff classification ruling.

The merchandise subject to this ruling is a Guitar Sensor Pickup System 54, a Pre-Amp Assembly, and a Pickup Assembly. The Guitar Sensor Pickup System 54 is a guitar pickup system that converts an acoustic guitar to electric. This system consists mainly of a Pre-Amp Assembly, Pickup Assembly, cables, and fasteners.

Your request addresses the tariff classification of the Guitar Sensor Pickup System 54 as a unit and the Pre-Amp Assembly and Pickup Assembly, each when imported alone or separately.

In your letter, you state that when imported alone, the Pre-Amp Assembly is the main component of the Guitar Sensor Pickup System 54. You also state that when imported alone, the Pickup Assembly is the device used to pickup the string vibrations that are sent to the Pre-Amp.

You had suggested classification of the Guitar Pickup System 54 under HTSUS 8543.89.9695, which provides for “Other electrical machines and apparatus, , not specified or included elsewhere in Chapter 85.” However, you stated in your letter that the Pre-Amp Assembly is the main component of the System 54. As such, the essential character of the Guitar Pickup System 54 would be the Pre-Amp. The Pre-Amp is best provided for in subheading 8518.40.20, as an audio-frequency electric amplifier.

The applicable subheading for the Pickup Assembly will be 8518.10.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Microphones and stands therefor: Other: Microphones.” The rate of duty will be 4.9 percent ad valorem

The applicable subheading for the Guitar Pickup System 54 and the Pre-Amp Assembly will be 8518.40.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Audio-frequency electric amplifiers.” The rate of duty will be 4.9 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 Linda M. Hackett at 646-733-3015.

Sincerely,

Robert B. Swierupski
Director,

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