The tariff classification of digital audio processors from Japan.

NY G87953 March 20, 2001 CLA-2-84:RR:NC:1:110 G87953 CATEGORY: Classification TARIFF NO.: 8471.80.9000 Mr. Kent Sunakoda James J. Boyle & Co. 2525 Corporate Place, #100 Monterey Park, CA 91754 RE: The tariff classification of digital audio processors from Japan. Dear Mr. Sunakoda: In your letter dated February 28, 2001, on behalf of your client Onkyo USA Corporation (Onkyo), you requested a tariff classification ruling. The merchandise under consideration is the Onkyo MSE-U33HB and SE-U55 digital audio processor. The Onkyo MSE-U33HB is an externally connected peripheral with a three-port hub Universal Serial Bus (USB), and is designed for use with computers using the Macintosh operating systems. The MSE-U33HB connects to a computer via a single USB cable, and provides an interface for transferring high-quality audio data to and from external audio equipment. The Onkyo SE-U55 is also an externally connected digital audio processor peripheral with a multi-port USB. The SE-55 is designed to operate with Windows and Macintosh compatible computers. The application and function of both the MSE-U33HB and SE-55 units are essentially the same, and that principal function appears to be its signal converting function. With the multi-port USB hubs, both processors are capable of connecting other USB peripherals such as digital cameras and scanners. Both the MSE-U33HB and SE-55 will be imported in boxes ready for retail sale with 1 USB cable, 1 RCA audio cable, CD-ROM software and instruction manuals. The MSE-U33HB will also include a 120v AC adapter. Both the MSE-U33HB and SE-55 meet the conditions regarding units under Chapter 84, Note 5 (B) of the Harmonized Tariff Schedule of the United States (HTS) pertaining to automatic data processing (ADP) machines. In understanding the language of the HTS, the Harmonized Commodity Description and Coding System Explanatory Notes (EN’s) which constitute the official interpretation of the Harmonized Tariff Schedule at the international level may be utilized. The EN’s although not dispositive or legally binding, provides a commentary on the scope of each heading of the HTS, and is generally indicative of the proper interpretation of these headings. Signal converting units are listed in EN 84.71 (I) (D) as a type of separately presented unit of an automatic data processing system (ADP). The digital audio processors in question interface between an ADP machine or system and various audio equipment and audio systems. They perform digital audio signal conversion. The applicable subheading for the Onkyo MSE-U33HB and SE-U55 digital audio processors will be 8471.80.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Automatic data processing machines and units thereof…Other units of automatic data processing machines: Other: Other.” 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 Eileen S. Kaplan at 212-637-7019. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division