The tariff classification of clavinova sets from Japan and Indonesia.

NY C83505 February 11, 1998 CLA-2-92:RR:NC:2: 227 C83505 CATEGORY: Classification TARIFF NO.: 9207.10.0075 Mr. Dennis Heck Yamaha Corporation of America 6600 Orangethorpe Ave. Buena Park, CA 90622-6600 RE: The tariff classification of clavinova sets from Japan and Indonesia. Dear Mr. Heck: In your letter dated January 19, 1998, you requested a tariff classification ruling. The subject merchandise consists of the following clavinova sets: a) the "Yamaha Clavinova CLP Series" are electronic pianos, valued over $100 each, which possess a full 88 key keyboard. They feature a built-in tone generator with Advanced Wave Memory (AWM), voice selector, reverberator, stereo amplifier, speakers and matching metal padded bench. b) the "Yamaha Clavinova CVP Series" are electronic pianos that are identical to the CLP's, except the CVP's have an added 3 1/2 inch floppy disk drive to record and playback the music or play pre-recorded musical software. It is stated that the metal benches are packaged and then banded to the underside of the pianos which are already carefully covered for protection purposes. Further, both articles are then placed together in a shipping crate and after importation, the merchandise is marketed and sold for retail as a set. You suggest that the electronic pianos should be separately classified from the metal benches. However, based on the method of packing at the time of importation, this office has determined that these items make up a set for tariff purposes, with the essential character being imparted by the pianos, GRI 3(b), and therefore will be classified as such. The applicable subheading for the electronic pianos with benches (the clavinova sets) will be 9207.10.0075, Harmonized Tariff Schedule of the United States (HTS), which provides for musical instruments, the sound of which is produced, or must be amplified, electrically...other: valued $100 or over each. The rate of duty will be 5.7 percent ad valorem. Articles classifiable under subheading 9207.10.0075, HTS, which are products of Indonesia are eligible for duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. However, since you have stated that these clavinovas consist of parts from other countries (mainly Japan), the entire imported entity (the set) is consequently deemed not to be the product of Indonesia as required by the GSP statute and, therefore, neither the set nor any part of same would be entitled to duty-free treatment under this program. With respect to how this merchandise, being considered a set, should be properly broken out for statistical purposes on the entry papers, you are advised to follow the current directive issued on this matter by Customs Headquarters. 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 George Kalkines at 212-466-5794. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division