CLA-2-92:RR:E:NC:1:128
Mr. Dennis Heck
Yamaha Corporation of America
6600 Orangethorpe Ave.
Buena Park, CA 90620
RE: The tariff classification of parts of components of the DTXplorer Electronic Percussion System.
Dear Mr. Heck:
In your letter dated July 10, 2007, you requested a tariff classification ruling.
The merchandise under consideration consists of “parts” of the Drum Trigger Module and “parts” of the Rack System, components of the DTXplorer Electronic Percussion System. The “parts” are the plastic top (p/n WD558700) and bottom (p/n WD559300) case assemblies, plastic knobs (p/n WD553700), the DM digital main circuit board (p/n WD411600), and PN Panel circuit board (p/n WD584500) for the Drum Trigger Module, and various plastic feet and plastic end caps for the Rack System. You have submitted a service manual and parts list with your request.
The plastic top and bottom case assemblies and plastic knobs for the Drum Trigger Module, and the plastic feet and end caps for the Rack System, are considered “parts” of “parts” and would be classified as “parts”.
The applicable subheading for the plastic top and bottom case assemblies and plastic knobs for the Drum Trigger Module, and the plastic feet and end caps for the Rack System, will be 9209.94.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories for the musical instruments of heading 9207: Other.” The rate of duty will be 2.7% ad valorem.
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/.
Your inquiry does not provide enough information for us to give a classification ruling on the DM digital main circuit board (p/n WD411600), and PN Panel circuit board (p/n WD251200). Please submit the information described below:
The parts list refers to Items T70 and P10a. In your letter you refer to a Drum Trigger Module printed circuit board. Please indicate which items you are requesting the classification for.
Is the board(s) populated with electronic components?
If so, provide a listing of all components and what each component does.
What is/are the function(s) of each board?
When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. If your request was submitted electronically and the information required does not involve sending a sample, you can re-submit your request and the additional information electronically.
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 Sharon Chung at 646-733-3028.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division