CLA-2-85:RR:NC:1: 112 B84136
Mr. Dennis Heck
Yamaha Corporation of America
6600 Orangethorpe Avenue
Buena Park, CA 90622-6600
RE: The tariff classification of a music cartridge, LCD panel
and printed circuit boards from Japan and China
Dear Mr Heck:
In your letter dated April 3, 1997 you requested a tariff
classification ruling.
As indicated by the submitted literature, the music
cartridge is a plastic housing which contains a printed circuit
board with an integrated circuit and resistor mounted thereon.
In operation, it is inserted into a Portatone electronic keyboard
and allows the keyboard to automatically play the six songs on
the cartridge. The LCD panel, which is a component of the
keyboard, is described as a dot matrix type which provides
feedback to the keyboard user on volume, style of music selected,
special effects, etc. This information is displayed through both
fixed icons and alpha-numeric characters which change as needed.
The printed circuit boards are described as the main circuit
board and other stuffed circuit boards for use in the Portatone.
The applicable subheading for the music cartridge 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. The
applicable subheading for the LCD panel will be 8531.20.0020,
HTS, which provides for indicator panels incorporating liquid
crystal devices (LCD's). The applicable rate of duty will be 1.9
percent ad valorem.
We are unable to provide a classification for the printed
circuit boards. In order to properly classify these items, we
need information as to exactly what components are included on
each board, what the function of each board is, and how each
board accomplishes this function.
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