CLA-2-92:OT:RR:E:NC:1:128

Mr. Dennis Heck
Yamaha Corporation of America
6600 Orangethorpe Ave.
Buena Park, CA 90620

RE: The tariff classification of Tenori-on from Japan.

Dear Mr. Heck:

In your letter dated May 9, 2008, you requested a tariff classification ruling on the Yamaha TNR-W Tenori-on. Descriptive literature was submitted with the ruling request.

Tenori-on is an electronic musical instrument consisting of a screen, held in the hands, of a sixteen by sixteen grid of LED switches, any of which can be activated in a number of ways to create an evolving musical soundscape. The LED switches are held within a magnesium frame, which has two built-in speakers located on the top of the frame, as well as a dial and buttons that control the type of sound and beats per minute produced. There is also an LCD screen on the bottom edge of the frame. Using the connection function, it is possible to play a synchronized session, or to send and receive songs between two of the devices.

The applicable subheading for the Tenori-on will be 9207.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Musical instruments, the sound of which is produced, or must be amplified, electrically: Other; Other.” The rate of duty will be 5% 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/.

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