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N013818 N0 Ruling Active

The tariff classification of an electric guitar Electrical Unit from Japan.

Issued July 11, 2007 by U.S. Customs and Border Protection.

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N0 N013818 (July 11, 2007)

Tariff classification

HTS codes: 9209.94.8000

Headings: 9209

Product description

The merchandise under consideration is identified as the Electrical Unit (P/N QC845800), comprised of the following components: The main printed circuit board of the electric guitar 2. The variable resistor (volume control) 3. The switch for the pickup unit The Electrical Unit is used in the manufacturing of electric guitars.

CBP rationale

The applicable subheading for the Electrical Unit will be 9209.94.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories for the musical instruments of heading 9207: Other.

Full text

N013818 July 11, 2007 CLA-2-92:RR:E:NC:1:128 CATEGORY: Classification TARIFF NO.: 9209.94.8000 Mr. Dennis Heck Yamaha Corporation of America 6600 Orangethorpe Ave. Buena Park, CA 90620 RE: The tariff classification of an electric guitar Electrical Unit from Japan. Dear Mr. Heck: In your letter dated July 5, 2007, you requested a tariff classification ruling. The merchandise under consideration is identified as the Electrical Unit (P/N QC845800), comprised of the following components: The main printed circuit board of the electric guitar 2. The variable resistor (volume control) 3. The switch for the pickup unit The Electrical Unit is used in the manufacturing of electric guitars. The applicable subheading for the Electrical Unit will be 9209.94.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories for the musical instruments of heading 9207: Other.” The rate of duty will be 2.7% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Sharon Chung at 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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