The tariff classification of a music synthesizer and modular plug-in boards from Japan.

NY F80167 January 4, 2000 CLA-2-92:RR:NC:2: 227 F80167 CATEGORY: Classification TARIFF NO.: 9207.10.0010; 8543.89.9090 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 music synthesizer and modular plug-in boards from Japan. Dear Mr. Heck: In your letter dated December 2, 1999, you requested a tariff classification ruling. The merchandise in question consists of the S80 synthesizer, valued over $100, and various plug-in boards sold separately. The S80 synthesizer has a built in AWM2 tone generator with standard voices and two expansion slots for the following modular plug-in boards: a) the PLG100-XG tone generator b) the PLG100-VH vocal harmony c) the PLG150-AN analog physical modeling d) the PLG150-DX synthesizer e) the PLG150-PF piano f) the PLG150-VL virtual acoustic VL When installed in the two expansion slots of the S80 synthesizer, the plug-in boards provide new synthesis capability and more polyphony, extra multi-timbral capability and new digital effects. The applicable subheading for the S80 synthesizer will be 9207.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for musical instruments, the sound of which is produced, or must be amplified, electrically...keyboard instruments, other than accordions...music synthesizers: valued $100 or over each. The rate of duty will be 6 percent ad valorem. The applicable subheading for the modular plug-in boards will be 8543.89.9090, HTS, which provides for other electrical machines and apparatus...not specified or included elsewhere, and dutiable at the rate of 3.1 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 George Kalkines at 212-637-7073. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division