Music Synthesizer; Modular Plug-In Boards; NY F80167, modified

HQ 963664 January 31, 2000 CLA-2 RR:CR:GC 963664 RFA CATEGORY: Classification TARIFF NO.: 8543.89.96; 9207.10.00 Mr. Dennis Heck Yamaha Corporation of America 660 Orangethorpe Avenue P.O. Box 6600 Buena Park, CA 90622-6600 RE: Music Synthesizer; Modular Plug-In Boards; NY F80167, modified Dear Mr. Heck: In response to your letter of December 2, 1999, the Director, Customs National Import Specialists Division, New York, issued NY F80167 to you on January 4, 2000, in which the tariff classification of a Yamaha music synthesizer and modular plug-in boards were determined under the Harmonized Tariff Schedule of the United States (HTSUS). In the course of reviewing this decision, we determined that the ruling is partially incorrect and should be modified. FACTS: The merchandise under consideration consists of the S80 synthesizer, valued over $100, and various plug-in boards, which are sold separately. The S80 synthesizer has a built-in AWM2 tone generator with standard voices and two expansion slots for the following modular plug-in boards: the PLG100-XG tone generator; the PLG100-VH vocal harmony; the PLG150-AN analog physical modeling; the PLG150-DX synthesizer; the PLG150-PF piano; and, the PLG150-VL virtual acoustic VL. When installed in the expansion slots of the S80 synthesizer, the plug-in boards provide new synthesis capability and more polyphony, extra multi-timbral capability and new digital effects. ISSUE: Whether the music synthesizer is classifiable as a musical instrument, the sound of which is produced or must be amplified, electrically, and whether the modular plug-in boards are classifiable as electrical machines and apparatus, not specified or included elsewhere, under the HTSUS? LAW AND ANALYSIS: Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. In NY F80167, dated January 4, 2000, Customs incorrectly stated the classification of the modular plug-in boards under a tariff provision that does not exist in the HTSUS. We further note that the NY ruling also misstates the duty rate for the synthesizer. The proper classification of the modular plug-in boards is under subheading 8543.89.96, HTSUS, which provides for other electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter. HOLDING: The S80 synthesizer is classifiable under subheading 9207.10.00, HTSUS, which provides for: “[m]usical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions): [k]eyboard instruments, other than accordions. . . .” The general, column one rate of duty is 5.4 percent ad valorem. The modular plug-in boards are classifiable under subheading 8543.89.96, HTSUS, which provides for: “[e]lectrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter. . . : [o]ther machines and apparatus: [o]ther: [o]ther: [o]ther: [o]ther. . . .” The general, column one rate of duty is 2.6 percent ad valorem. EFFECT ON OTHER RULINGS: NY F80167, dated January 4, 2000, is hereby modified. Sincerely, John Durant, Director Commercial Rulings Division