The tariff classification of electric guitars from England.

NY 885045 May 13, 1993 CLA-2-92:S:N:N3:227 885045 CATEGORY: Classification TARIFF NO.: 9207.90.0040 Mr. Louis LoCicero 60 Charlesgate E #103 Boston, Mass 02215 RE: The tariff classification of electric guitars from England. Dear Mr. LoCicero: In your letter dated April 9,1993, you requested a tariff classification ruling. The merchandise at issue are two electronic guitars made by Mr. A.C. Zemaitis. You indicate that these guitars are unique and very expensive selling from 5 to 10 times more than mass produced guitars. The high price is said to be because of the workmanship of Mr. Zemaitis and because of the finishing materials used, such as gold, silver and mother of pearl. You suggest that the guitars should be classified as works of art on the basis they are considered collectables and not as musical instruments to be played. To be classifiable as a work of art, an item must be the work of a professional artist of the free fine arts. It must also have no utilitarian value. Since the subject guitars are not the creation of a professional artist and are functional, the works of art provision is not applicable. The applicable subheading for the electric guitars will be 9207.90.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for electric guitars. The rate of duty will be 6.8 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