CLA-2-92:RR:NC:2: 227 B81320
Mr. Dennis Heck
Yamaha Corporation of America
6600 Orangethorpe Avenue
P.O. Box 6600
Buena Park, CA 90622-6600
RE: The tariff classification of music/control synthesizers and expansion wave/voice circuit boards from Japan.
Dear Mr. Heck:
In your letter dated January 20, 1997, you requested a tariff classification ruling.
The merchandise at issue, based on the descriptive literature submitted, consists of the following synthesizers, valued over $100 each, and wave/voice circuit boards, imported separately for these type of instruments:
a) the "CS1x Control Synthesizer" which features a 61 key keyboard, AWM2 tone generator and 4.5MB of memory;
b) the "W5 Music Synthesizer" which features a 61 key keyboard, AWM2 tone generator and 8MB of memory;
c) the "W7 Music Synthesizer" which has a 76 key keyboard, AWM2 tone generator and 8MB of memory;
d) optional expansion wave/voice printed circuit boards (imported separately for the W5 and W7 music synthesizers) which offer musical variety and flexibility as well as an additional 4MB of internal wave memory;
e) the "WEMBO1 Concert Grand Expansion Wave/Voice Circuit Board" which features piano sounds;
f) the "WEMB02 Vintage Sound Expansion Wave/Voice Circuit Board" which features 1970's instrumental sounds;
g) the "WEBBO3 Rhythm Section Expansion Wave/Voice Circuit Board" which features bass, guitar and percussion sounds.
You propose that these circuit boards, which are not included in the subject musical instruments being imported, should be classified under subheading 9209.94.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories for the musical instruments of heading 9207. However, within the tariff, Note 1 (b) of Chapter 92 excludes apparatus or equipment of Chapter 85 or 90 for use with but not incorporated in or housed in the same cabinet as instruments of Chapter 92, thereby precluding consideration of classification under heading 9209, HTS.
The applicable subheading for the control and music synthesizers will be 9207.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for musical instruments, the sound of which is produced, or must be amplified, electrically...keyboard instruments, other than accordions...music synthesizers: valued $100 or over each. The rate of duty will be 6 percent ad valorem.
The applicable subheading for the wave/voice circuit boards will be 8543.89.9090, HTS, which provides for other electrical machines and apparatus...not specified or included elsewhere, and dutiable at the rate of 3.1 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
George Kalkines at 212-466-5794.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division