CLA-2-84:S:N:N1:110 890485
Mr. J.R. Fentress
P.O. Box 17347
Washington, D.C. 20041
RE: The tariff classification of CD-ROM drives, and components
from Japan, Singapore and Taiwan.
Dear Mr. Fentress:
In your letter dated September 7, 1993, on behalf of Kiss Technology
Inc., you requested a tariff classification ruling.
The merchandise under consideration involves CD-Rom Drives, AT or
SCSI interface cards, Sound cards, cable, audio cable, and software which
are used in a personal computer.
The CD-ROM Drive measures 5 3/4 inches in width, 7 5/8 inches in
depth, and 1 5/8 inches in height. There are 4-different models. They are
as follows: Panasonic 522B; Panasonic 562B; Panasonic 532B, and Panasonic
533B. These are all physically incorporated into the computer, and can
play compact discs that the computer can read. They appear to be of the
type that are principally used for the storage and the retrieval of data.
The AT or SCSI Interface Card measures 3 3/4 inches wide by 4 1/2
inches in length. The interface card is physically incorporated within the
computer, and allows the CD-ROM drive to communicate with the computer
through the cables.
The Sound cards are used to emulate sound for the computer. The
card measures 4 1/4 inches wide by 8 inches in length, and is physically
incorporated with the computer. There are 3 different brands: the Creative
Labs Soundblaster Pro, the Media Vision Pro Audio Spectrum 16, and the
LaserWave Supra 16.
The applicable subheading for the CD-Rom Drives will be 8471.93.5000,
Harmonized Tariff Schedule of the United States (HTS), which provides for
other storage units, not assembled in cabinets for placing on a table,
desk, wall, floor or similar place. The rate of duty will be free.
The applicable subheading for the AT or SCSI Interface cards, and the
Sound cards will be 8473.30.4000, Harmonized Tariff Schedule of the United
States (HTS), which provides for parts and accessories of the machines of
heading 8471 not incorporating a cathode ray tube. The rate of duty will
be free.
The applicable subheading for the cable and audio cable will be
8544.41.0000, Harmonized Tariff Schedule of the United States (HTS), which
provides for other electric conductors, for a voltage not exceeding 80
volts, fitted with connectors. The rate of duty will be 5.3 percent ad
valorem.
The applicable subheading for the software disks will be
8524.90.4080, Harmonized Tariff Schedule of the United States (HTS), which
provides for other recorded media. The rate of duty will be 9.7 cents per
square meter of recording surface.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport