CLA-2-85:RR:NC:1: 112 B84187

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

RE: The tariff classification of an electronic silent drum system from Japan

Dear Mr. Heck:

In your letter dated April 7, 1997 you requested a tariff classification ruling.

As indicated by the submitted descriptive literature, this system, described as the DTX "Silent Session" Electronic Drum Basic System (Model DTK 10), is an interactive electronic percussion system which allows the user to play specially designed drums and cymbals through the use of headphones. The system is operated through a Trigger Module and consists of various integrated components.

The applicable subheading for the DTX "Silent Session" Electronic Drum Basic System (Model DTK 10) will be 8543.89.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical machines and apparatus, ..., not specified or included elsewhere in Chapter 85, HTS. The rate of duty will be 3.1 percent ad valorem.

You have also requested a classification ruling on each of the individual components which comprise this system. Section 177.2(b)(2)(ii), Customs Regulations, specifies that ruling requests are limited to five merchandise items. In addition to the complete system, your request covers eight separate items. Therefore, we are unable to respond to this portion of your letter at this time.

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 David Curran at 212-466-5680.

Sincerely,

Robert Swierupski
Chief, Metals and Machinery Branch
National Commodity
Specialist Division