The tariff classification of an audio multiplexer imported from Japan

NY D81806 September 10, 1998 CLA-2-85:RR:NC:1:108 D81806 CATEGORY: Classification TARIFF NO.:8525.10.9090 Mr. James Shaw Matsushita Logistics Company 2 Panasonic Way Secaucus, New Jersey 07094 RE: The tariff classification of an audio multiplexer imported from Japan Dear Mr. Shaw: In your letter dated August 27, 1998, you requested a tariff classification ruling on behalf of Matsushita Avionics Systems Corporation (MASC). Your request follows a previous on-board equipment demonstration and technical discussions with representatives of your company. The subject merchandise consists of a multiplexer for a in-flight entertainment system. The multiplexer receives 14 channels of audio (stereo and/or monaural)from source equipment. The multiplexer then passes the signals on to the seat electronics box in the form of a digitalized, multiplexed data stream. The applicable subheading for the Main Multiplexer will be 8525.10.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for "[T]ransmission apparatus for radiotelephony, radiotelegraphy, radio broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras or other video camera recorders: [T]ransmission apparatus: [O]ther: [O]ther: [O]ther." The rate of duty will be 2.1 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 Michael Contino at 212-466-5672. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division