The tariff classification of a foot controller from Japan

NY C81478 December 8, 1997 CLA-2-85:RR:NC:1: 112 C81478 CATEGORY: Classification TARIFF NO.: 8537.10.9070 Mr. Dennis Heck Yamaha Corporation of America 6600 Orangethorpe Avenue P.O. Box 6600 Buena Park, CA 90622-6600 RE: The tariff classification of a foot controller from Japan Dear Mr. Heck: In your letter dated November 10, 1997 you requested a tariff classification ruling. As indicated by the submitted descriptive literature, the foot controller, identified as model MFC-10, is an electronic device which provides for the remote switching of up to 100 control changes and 128 program changes. It consists of a rectangular shaped base with 12 button switches and a foot pedal, and contains four jacks for connection to musical instruments and sound equipment. The applicable subheading for the foot controller will be 8537.10.9070, Harmonized Tariff Schedule of the United States (HTS), which provides for other boards, panels, ..., for electric control or the distribution of electricity, ..., for a voltage not exceeding 1,000 V. The rate of duty will be 3.7 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 David Curran at 212-466-5680. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division