The tariff classification of the Yamaha Audiogram3 and Audiogram6 USB Audio Interface Computer Recording Systems from Indonesia

N031730 July 22, 2008 CLA-2-85:OT:RR:E:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Dennis D. Heck Customs Compliance Manager Yamaha Corporation of America 6600 Orangethorpe Ave. Buena Park, CA 90620 RE: The tariff classification of the Yamaha Audiogram3 and Audiogram6 USB Audio Interface Computer Recording Systems from Indonesia Dear Mr. Heck: In your letter dated June 23, 2008, you requested a tariff classification ruling. The first item concerned is the Yamaha Audiogram6 USB Audio Interface Computer Recording System. This system includes a USB audio interface for digital audio data transfer, the Cubase AI Digital Audio Workstation software for Windows and Macintosh computer operating systems and a USB cable. The Audiogram6 interface is an electrical hardware component which allows for the simple mixing of various microphones, guitars, and other musical instruments and/or components. In addition to simple mixing, the Audiogram6 also converts the analog signal from those components into a digital signal. That digital signal can then be transferred to a computer where it can be further mixed, manipulated and stored using the included software program. The Audiogram6 does not have an internal memory. It is powered by the USB port of a computer. The Audiogram6 interface device incorporates 2 mono input jacks, 2 stereo input jacks, 1 stereo output jack, 1 headphone output jack, 2 microphone/instrument selection switches, 4 gain control adjustment switches, 2 compression control switches, 1 mono to stereo switch for input channels 1 and 2, 4 peak indicator lights, 4 level control adjustment switches, 1 Phantom +48V Switch and indicator, 2 sets of level indicator lights, 1 DAW control switch, 1 master level control switch and 1 USB connection port. The unit also incorporates high quality microphone preamps on its two mono input channels. The various inputs and controls build into this device serve to mix the various musical input signals prior to them being transferred to a computer for further more advanced mixing and storage. The output jacks of this device would allow the mixed music to either be played via an external speaker, stereo system or a set of headphones. The second item concerned is the Yamaha Audiogram3 USB Audio Interface Computer Recording System. This system includes a USB audio interface for digital audio data transfer, the Cubase AI Digital Audio Workstation software for Windows and Macintosh computer operating systems and a USB cable. The Audiogram3 interface is an electrical hardware component which allows for the simple mixing of various microphones, guitars, and musical instruments and/or components. In addition to the simple mixing of those musical components the Audiogram3 also converts the analog signal from those components into a digital signal. That digital signal can then be transferred to a computer where it can be further mixed, manipulated and stored using the included software program. The Audiogram3 does not have an internal memory. It is powered by the USB port of a computer. The Audiogram3 interface device incorporates 1 Phantom +48V Switch and indicator, 1 mono input jack, 1 stereo input jack, 1 stereo output jack, 1 headphone output jack, 1 microphone/instrument selection switch, 2 level control switches, 1 power indicator light, 2 sets of level indicator lights, 1 out level control switch and 1 USB connection port. The unit also incorporates a high quality microphone preamp on its mono input channel. The various inputs and controls build into this device serve to mix the various musical input signals prior to them being transferred to a computer for further more advanced mixing and storage. The output jacks of this device would allow the mixed music to either be played via an external speaker, stereo system or a set of headphones. You have proposed classification of the Yamaha Audiogram3 and Audiogram6 USB Audio Interface Computer Recording Systems under subheading 8471.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Automatic data processing machines and units thereof…: Other units of automatic data processing machines: Other: Other”. Based upon the information supplied it is the opinion of this office that both models of the Yamaha Audiogram USB Audio Interface Computer Recording Systems, incorporate specific functions other than what would be considered data processing. The USB audio interface device incorporates microphone preamps, instrument inputs, audio outputs, and various control switches used for the simple mixing of various audio input signals. Many of these devices work as independent, stand alone machines. They perform a function that is clearly something other than data processing. For this reason, we must apply Note 5(E) to Chapter 84 and preclude heading 8471, HTSUS, from consideration. The applicable subheading for both items, the Yamaha Audiogram3 and Audiogram6 USB Audio Interface Computer Recording Systems, will be 8543.70.9650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus…: Other machines and apparatus: Other: Other: Other: Other”. The rate of duty will be 2.6%. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Steve Pollichino at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division