The tariff classification of a digital guitar pre-amplifier from Taiwan

NY G89155 May 10, 2001 CLA-2-85:RR:NC:1:112 G89155 CATEGORY: Classification TARIFF NO.: 8543.89.9660 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 digital guitar pre-amplifier from Taiwan Dear Mr. Heck: In your letter dated March 27, 2001 you requested a tariff classification ruling. As indicated by the submitted descriptive literature, the pre-amplifier, identified as the Yamaha DG Stomp Digital Guitar Pre-Amplifier, is an audio amplifier that incorporates a signal processor, reverb, and other audio related special effect functions. The applicable subheading for the Yamaha DG Stomp Digital Guitar Pre-Amplifier will be 8543.89.9660, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical machines and apparatus, …, not specified or included elsewhere in Chapter 85, HTS. The rate of duty will be 2.6 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 David Curran at 212-637-7049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division