The tariff classification of Yamaha Sound Projector YSP-1 from Japan

NY R01211 December 30, 2004 CLA-2-85:RR:NC:MM:109 R01211 CATEGORY: Classification TARIFF NO.: 8518.22.0000 Mr. Dennis Heck Corporate Import Compliance Manager Yamaha Corporation of America 6600 Orangethorpe Avenue, P.O. Box 6600 Buena Park, CA 90622-6600 RE: The tariff classification of Yamaha Sound Projector YSP-1 from Japan Dear Ms. Heck: In your letter dated December 21, 2004, you requested a tariff classification ruling. The merchandise subject to this ruling is a Yamaha Sound Projector YSP-1. It is a flat panel display speaker system for home theater use. The YSP-1 consists of 42 digital amplifiers and 42 speakers all housed in the same enclosure. The YSP-1 is not a film type projector, which projects images, but a speaker system that projects audio (sound). The applicable subheading for the Yamaha Sound Projector YSP-1 will be 8518.22.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Multiple loudspeakers, mounted in the same enclosure.” The rate of duty will be 4.9 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 Linda M. Hackett at 646-733-3015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division