The tariff classification of a GVOX guitar interface device from Taiwan

NY D82729 September 21, 1998 CLA-2-84:RR:NC:1:110 D82729 CATEGORY: Classification TARIFF NO.: 8471.80.9000; 8524.39.4000 Mr. Jeff M. Flood AEI Brokers 2325 South 200th Street SeaTac, WA 98198 RE: The tariff classification of a GVOX guitar interface device from Taiwan Dear Mr. Flood: In your letter dated September 16, 1998, on behalf of Lyrrus Inc., you requested a tariff classification ruling. The merchandise under consideration involves a GVOX guitar system interface device that connects the guitar to a computer to interactively learn and practice guitar. The unit is used as a MIDI interface between a guitar and a computer, allowing the guitar player to record, write and play along with guitar tutorials. The components of this system includes the following: a G-VOX processor; G-VOX pickup device; G-VOX dock; G-VOX screwdriver; AC adapter; adapter plug, and two CD-ROM software disks. The G-VOX pickup is designed to fit under the strings of any guitar, while the G-VOX processor receives signals from the pickup, translates them into computer language, and sends the information to the computer's serial port. To run the software, the computer must have at least a 486-33 MHZ or faster processor, Windows 95, 8 MB of RAM, Windows compatible sound card, 256 colors, and 640 x 480 resolution. The components of this G-VOX interactive system are packaged and sold as a retail set for retail sale. Noting GRI-3 (b), this retail set would thus be classifiable as if it consisted of the material or components which gives them their essential character. The G-VOX processor, by function, use, and value, would exemplify the essential character of this retail set. The G-VOX processor device is basically a signal converting device and also meets the definition of a "unit" of an ADP system, as per Legal note 5 (B) to Chapter 84 of the HTS. Please note also HQ ruling 956208 and NY ruling 814235 for similar merchandise. Although classifiable as a retail set, the CD-ROM software would be separately classifiable, noting Legal Note 6 to Chapter 85 of the HTS. The applicable subheading for the G-VOX guitar interface system will be 8471.80.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other units of automatic data processing machines. The rate of duty will be free. The applicable subheading for the CD-ROM software will be 8524.39.4000, HTS, which provides for other discs for laser reading systems, for reproducing representations of instructions, data, sound, and image, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of an ADP machine. The rate of duty will be 1.9 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 Art Brodbeck at 212-466-5490. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division