The tariff classification of the NXAMP4x1 and NXAMP4x4 Yamaha TD Controllers from Indonesia

N047628 January 14, 2009 CLA-2-85:OT:RR:E:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Mr. Dennis D. Heck Customs Compliance Manager Yamaha Corporation of America 6600 Orangethorpe Ave Buena Park, CA 90620 RE: The tariff classification of the NXAMP4x1 and NXAMP4x4 Yamaha TD Controllers from Indonesia Dear Mr. Heck: In your letter dated December 19, 2008, you requested a tariff classification ruling. The items concerned are the NXAMP4x1 and NXAMP4x4 Yamaha TD Controllers. Both of these devices are audio controllers and amplifiers. They both incorporate a digital signal processor, delay circuitry, remote controller, array equalizer and a 4-channel amplifier, all within the same metallic housing. Both NXAMP Yamaha TD Controllers digitally process audio signals, sent from a mixing board, prior to them amplifying that signal and sending it to the speakers. The back panel of each device incorporates audio input jacks, powered output jacks, and an RS232 port which allows for firmware upgrades. The front panel incorporates an on/off mains switch, volume control, selection wheel, Menu A and Menu B buttons, a 40 character by 2 line LCD screen, and for each channel, various indicators and controls. Both units also have the ability to save and recall up to 40 user set-ups. Each unit measures approximately 18 inches deep by 19 inches wide. They are made to fit into an audio “rack” system. In use, in a concert or arena setting, multiple speakers would be combined vertically and horizontally into a “line array speaker system”, at specific angles so that each speaker system can be audibly optimized for the environment. The NXAMP Yamaha TD Controllers are used to provide the most suitable sound for the various speakers in the array. They are called TD controllers because they control the sound of the speakers. They remotely control the parameters of audio patching and setting of signal processors. They would be used by sound engineers that design sound system for large venues like stadiums and concert halls. The applicable subheading for the NXAMP4x1 and NXAMP4x4 Yamaha TD Controllers 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 general 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