The tariff classification of an amplifier control unit and a network hub and bridge interface unit from Japan

NY J80321 February 14, 2003 CLA-2-85:RR:NC:1:112 J80321 CATEGORY: Classification TARIFF NO.: 8543.89.9695 Mr. Dennis Heck Yamaha Corporation of America 6600 Orangethorpe Avenue Buena Park, CA 90622-6600 RE: The tariff classification of an amplifier control unit and a network hub and bridge interface unit from Japan Dear Mr. Heck: In your letter dated January 15, 2003 you requested a tariff classification ruling. As indicated by the submitted descriptive literature, the amplifier control unit, identified as model ACU16-C, is a device that can receive up to 16 channels of digital audio from a Cobra Net and convert it to analog. The network hub and bridge interface, identified as model NHB32-C is a 32 channel digital audio input/output device. In your request, you suggest classification under subheading 8471.80.1000, HTS. Based upon the information provided, these products do not appear to be principally used in an ADP system, and, therefore, do not meet the requirements of Chapter 84, Note 5 (B) (a). They also would be excluded by Chapter 84, Note 5 E, in that they are performing an audio function and not a data processing function. The applicable subheading for the model ACU16-C amplifier control unit, and the model NHB32-C network hub and bridge interface will be 8543.89.9695, 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 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division