The tariff classification of Multi track Recorders from Japan.

NY B81982 February 21, 1997 CLA-2-85:RR:NC:1:108 B81982 CATEGORY: Classification TARIFF NOS.: 8520.33.0040; 8520.90.0040 Mr. Dennis Heck Yamaha Corporation of America 6600 Orangethorpe Ave. P.O. Box 6600 Buena Park, CA 90622-6600 RE: The tariff classification of Multi track Recorders from Japan. Dear Mr. Heck: In your letter dated February 5, 1997, you requested a tariff classification ruling. This issue concerns the two products to be imported by Yamaha. Item MT8Xll is a high-speed 8-track analog audio cassette recorder with mixer and 3-band equalizer. Item MD4 is a high-speed 4-track digital audio optical mini-disc recorder with mixer and 3-band equalizer. The applicable subheading for item MT8Xll will be 8520.33.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device: other magnetic tape recorders incorporating sound reproducing apparatus: other, cassette type...other: AC only: stereo. The rate of duty will be 1.6 percent ad valorem. The applicable subheading for item MD4 will be 8520.90.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device: other...optical disc recorders. The rate of duty will be 1.6 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 Phil Carabetta at 212-466-5672. Sincerely, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division