The tariff classification of sound card kits from Japan or Indonesia.

NY D84568 November 10, 1998 CLA-2-84:RR:NC:1:110 D84568 CATEGORY: Classification TARIFF NO.: 8473.30.1000; 8524.39.4000 Mr. Dennis Heck Yamaha Corporation of America 6600 Orangethorpe Avenue P.O. Box 6600 Buena Park, CA 90622-6600 RE: The tariff classification of sound card kits from Japan or Indonesia. Dear Mr. Heck: In your letter dated November 4, 1998, you requested a tariff classification ruling. The merchandise under consideration involves three sound cards which will be imported in a kit format. The first product is known as the Yamaha SW1000XG PCI Audio Midi Sound Card; the second product is known as the Yamaha Waveforce WF-192XG Sound Card, and the third product is known as the Yamaha Waveforce WF-192D (digital) Sound Card. The three sound cards are internal board level computer upgrades that add various levels of tone generation and additional voices to a personal computer in order to improve and expand the sound quality. In its imported condition these sound card kits will include a sound card, 2 sets of cables, spacers, owners manual, and one recorded CD-ROM software. These sound cards plug into the PCI bus expansion slot of a computer which must have a minimum of 32MB RAM, at least a Pentium 166 MZ or higher CPU, with MS Windows 95 or 98 installed. The three models of sound cards are not capable of performing a recording function on their own. The Sound Card Kits as noted above would meet the definition of a retail set as per GRI-3(b) when shipped as a complete kit and put up in sets for retail sale. The "essential character" of this set would be exemplified by the board or sound card. Noting Legal Note 6 to Chapter 85 of the HTS, the one CD-ROM software disk would be separately classifiable as recorded media. The applicable subheading for the Yamaha SW1000XG PCI Audio MIDI Sound Card, the Yamaha Waveforce WF-192XG Sound Card, and the Yamaha Waveforce WF-192D (digital) Sound Card when imported in kit format as noted above 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, not incorporating a cathode ray tube. The rate of duty will be free. The applicable subheading for the recorded CD-ROM software disk that is part of the set will be 8524.39.4000, HTS, which provides for other recorded media for reproducing representations of instructions, data, sound, and image; proprietary format recorded disks. The general rate of duty will be 1.9 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 Art Brodbeck at 212-466-5490. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division