CLA-2-85:RR:NC:1:112 E89544
Mr. Dennis Heck
Yamaha Corporation of America
6600 Orangethorpe Avenue
P.O. Box 6600
Buena Park, CA 90622-6600
RE: The tariff classification of a Yamaha DD-50 Digital Percussion Drum from Japan.
Dear Mr. Heck:
In your letter dated November 5, 1999 you requested a tariff classification ruling.
As indicated by the descriptive literature, the Yamaha DD-50 Digital Drum is an electronic percussion drum with four large and three small touch sensitive drum pads and two built-in speakers with tempo control. Various tempos, ranging from disco to waltz, which are pre-programmed are produced when the pads are struck by the drumsticks. The unit is packaged with two drumsticks, foot switches and an AC/DC power adapter.
The applicable subheading for the Yamaha DD-50 Digital Drum will be 8543.89.9695, 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 2.6 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 David Curran at 212-637-7049.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division