The tariff classification of a Yamaha Vocal Kit from China and Canada

NY R01229 January 21, 2005 CLA-2-85:RR:NC:MM:109 R01229 CATEGORY: Classification TARIFF NO.: 8518.10.8030 Mr. Dennis Heck Import Compliance Manager Yamaha Corporation of America 6600 Orangethorpe Avenue P.O. Box #6600 Buena Park, CA 90622-6600 RE: The tariff classification of a Yamaha Vocal Kit from China and Canada Dear Mr. Heck: In your letter dated December 27, 2004, you requested a tariff classification ruling. The merchandise is described in your letter as a Yamaha Vocal Kit. The kit consists of an Audix microphone with a 20’ cable, vinyl carrying case, plastic microphone clip and a recorded floppy disk. The microphone and floppy disk are inserted into a Yamaha keyboard, for which they are designed. Through the use of this kit’s vocal harmony features, the user’s vocal performance is enhanced insofar as pitch correction, multi-part harmonies, effects, and voice styles. The applicable subheading for the Vocal Kit will be 8518.10.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for Microphones and stands therefor: loudspeakers, whether or not mounted in enclosures…Microphones and stands therefor: Other: Microphones.” 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