The tariff classification of Yamaha EZ-TP Trumpets made in Malaysia

NY L86297 August 11, 2005 CLA-2-92:RR:NC:114 L86297 CATEGORY: Classification TARIFF NO.: 9207.90.0080 Mr. Dennis Heck Yamaha Corporation of America 6600 Orangethorpe Avenue P.O. Box 6600 Buena Park, CA 90622-6600 RE: The tariff classification of Yamaha EZ-TP Trumpets made in Malaysia Dear Mr. Heck: In your letter dated July 6, 2005, you requested a tariff classification ruling on the Yamaha EZ-TP Trumpet. A sample was submitted with the ruling request. The EZ-TP Trumpet, model number WD41080, is a plastic trumpet-shaped instrument with six pre-recorded songs. The EZ-TP Trumpet requires an AC adaptor or four AA alkaline batteries. The AC adapter is included; the batteries are not included. The owner’s manual instructs the user to hum or sing into the mouthpiece when playing the instrument. The combination of valves pressed determines the pitch produced. The sound is emitted through the speaker in the bell of the instrument or it can be attached to an amplifier or stereo system. The EZ-TP Trumpet can also electronically emit twenty-two different musical instrument sounds, including various trumpets, saxophone, flute and a human voice. The EZ-TP Trumpet does not meet the definition of a brass or woodwind instrument because the player hums or sings into the mouthpiece and the sound is emitted from the speaker in the bell. You suggest in your letter that the EZ-TP Trumpet is classifiable under subheading 8543.89.9695, HTS, which provides for electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; other machines and apparatus; other. The EZ-TP Trumpet is precluded from classification under heading 8543, HTS, because it is provided for more specifically as a musical instrument under heading 9207, HTS. The applicable subheading for the Yamaha EZ-TP Trumpet will be 9207.90.0080, 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; other. The rate of duty will be 5 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Your sample is being returned as requested. 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 Barbara Kiefer at 646-733-3019. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division