The tariff classification of a Mixing Card and Audio Expansion Unit from Japan.

NY C85070 March 5, 1998 CLA-2-84:RR:NC:1:110 C85070 CATEGORY: Classification TARIFF NO.: 8473.30.1000; 8471.80.4000 Mr. Dennis Heck Yamaha Corporation of America 6600 Orangethrope Avenue P.O. Box 6600 Buena Park, CA 90622-6600 RE: The tariff classification of a Mixing Card and Audio Expansion Unit from Japan. Dear Mr. Heck: In your letter dated March 2, 1998, you requested a tariff classification ruling. The merchandise under consideration involves a "Yahama" DS2416 Digital Mixing Card, and the AX44 Audio Expansion Unit which are designed to be used on a standard personal computer. The DS2416 Mixing Card is a complete 24 channel, 32-bit digital mixer computer card, which has its own on board processor. This device measures approximately 5 inches in height by 7.4 inches in length by 0.85 inches in height, and weighs approximately 6 pounds. This card has a stereo digital and 20 bit analog inputs and outputs which lets you record and mix to and from a wide range of digital and analog two channel audio devices. The DS2416 Digital Mixing Card supports the "Windows 95" platform and uses the computer hard disk for recording and playback. The AX44 Audio Expansion Unit is a subassembly that is installed in the drive bay of a personal computer tower. It measures approximately 5.8 inches in width by 7.3 inches in depth by 1.7 inches in height, and weighs approximately 2.2 pounds. This Audio Expansion Unit contains four quarter inch analog inputs, two of which can accommodate microphones, and four quarter inch analog outputs. This unit can also accommodate a stereo headphone jack. Two AX44 units can be connected to one DS2416 card to provide eight additional analog inputs and outputs. The applicable subheading for the DS2416 Digital Mixing Card will be 8473.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of the machines of heading 8471, printed circuit assemblies, for automatic data processing machines. The rate of duty will be free. The applicable subheading for the AX44 Expansion Unit will be 8471.80.4000, HTS, which provides for other units suitable for physical incorporation into automatic data processing machines. The rate of duty will be free. 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 Art Brodbeck at 212-466-5490. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division