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NY R04352




July 26, 2006

CLA-2-84:RR:NC:1:120 R04352

CATEGORY: CLASSIFICATION

TARIFF NO.: 8471.80.1000; 8471.80.9000

Mr. Dennis Heck
Yamaha Corp of America
6600 Orangethorpe Avenue
Buena Park, CA 90620

RE: The tariff classification of Matrix K Podcasting Computer Audio Interface Units and KF400e expansion board from China

Dear Mr. Heck:

In your letter dated July 6, 2006 you requested a tariff classification ruling.

The merchandise under consideration is the KF400e FireWire expansion board in addition to the Matrix K USB and Matrix K FW Podcasting Computer Audio Interface Units. The Matrix K Universal Serial Bus (USB) is a USB 2.0 based computer audio interface. The Matrix K FW is a FireWire computer audio interface. The Matrix K USB can be expanded to FireWire with the KF400e FireWire expansion board. Each of the three items will be imported separately.

From the information provided including your teleconference on July 21, 2006, the Matrix K units measure approximately 5¾ inches wide by 6¼ inches long and are 1½ inch deep. Both units convert audio signals from a microphone, keyboard, guitar or another stereo input source such as an MP3 player to digital signals, which can be saved to a personal computer (PC) for mixing or editing before playback. The Matrix K units do not have any memory for recording or any other capabilities to save data within the unit. The Matrix K USB and FW units feature a microphone/and guitar XLR combo input with phantom power and gain control knobs, a 1.8 inch Stereo Line In with level control, 2 Headphone outs with level control. All control knobs are located on the front panel. Each unit has left and right balanced TRS ¼ inch outputs with volume knobs for monitor speakers.

The Matrix K units are freestanding externally connected peripherals with a USB or FireWire interface designed to operate with Windows XP or Mac OS X compatible computers. The Matrix K USB unit can be upgraded to a FireWire based PC connection via the optional KF400e FireWire expansion board. The Matrix K units provide the user with a professional high-quality audio analog to digital signal converter unit. The principal function of the Matrix K units is their capacity of converting analog to digital signals for storage on a PC and meets the conditions regarding units under Chapter 84, Note 5 (B) of the Harmonized Tariff Schedule of the United States (HTSUS) pertaining to automatic data processing (ADP) units.

The applicable subheading for the KF400e FireWire expansion board will be 8471.80.1000, HTSUS, which provides for “Automatic data processing machines and units thereofOther units of automatic data processing machines: Control or adapter units.” The general rate of duty will be free.

The applicable subheading for the Matrix K USB and Matrix K FW Podcasting Computer Audio Interface Units will be 8471.80.9000, HTSUS, which provides for “Automatic data processing machines and units thereofOther units of automatic data processing machines: Other: Other.” The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Denise Faingar at 646-733-3010.

Sincerely,

Robert B. Swierupski
Director,

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