NY 838220

Mar 20, 1989

CLA-2-85:S:N:N1:109 838220

CATEGORY: Classification

TARIFF NO.: 8518.40.2000

Mr. John McIntyre
Musitech Electronics, Ltd
38 Granlea Place S.W.
Calgary, Alberta T3E 4K2, Canada

RE: The tariff classification of printed circuit board from
Canada

Dear Mr. McIntyre:

In your undated letter you requested a tariff classification ruling. Your letter indicates that the printed circuit board is basically divided int two sections, a band pass filter with two center frequencies and a simple amplifier stage with a small voltage gain. The circuit board provides a variable voltage gain from unity to approximately 3 times the input signal. It relies on the signal provided by magnetic pickups used with electric guitars. The frequency response of the printed circuit board is from 20 to 20 Khz.

The applicable subheading for the printed circuit board will be 8518.40.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Audio-frequency electric amplifiers." The rate of duty will be 4.9 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport