The tariff classification of an electric guitar, plastic guitar picks and a guitar stand from China

N014127 July 17, 2007 CLA-2-92:RR:E:NC:1:128 CATEGORY: Classification TARIFF NO.: 9207.90.0040, 9209.94.4000, 9209.94.8000 Melissa Hermann Williams-Sonoma, Inc. 151 Union St. Ice House 1 – 7th Floor San Francisco, CA 94111 RE: The tariff classification of an electric guitar, plastic guitar picks and a guitar stand from China Dear Ms. Hermann: In your letter dated July 11, 2007, you requested a tariff classification ruling. The merchandise under consideration is described as the Pottery Barn Teen Electric Guitar (Parent SKU# 9777343), comprised of an electric guitar, three plastic guitar picks, and a metal guitar stand. You have submitted scanned photographs depicting the articles with your request. You stated that the electric guitar is ready to use upon receipt and that all the pieces function together as a complete whole. The customer will be able to strap the guitar to the body and use the included picks to play. You also indicated that the stand is designed to hold the guitar in place when resting, and provides storage when the guitar is not in use. You asked whether these products are classified as either a set or a composite good. This product would not be classified as a set because it does not satisfy General Rule of Interpretation (GRI) 3(b). The guitar and the guitar stand are presented as being put up for retail sale as a kit. However, the two articles do not meet a particular need or carry out a specific activity. The guitar stand is used to hold the guitar when the guitar is not in use. These two articles have individual uses. This product would not be classified as a composite good because it does not satisfy GRI 3(b). Composite goods together form a whole which would not normally be offered for sale in separate parts. The guitar, the guitar picks and the guitar stand do not satisfy this requirement. Therefore, each article is classified separately in the Harmonized Tariff Schedule. The applicable subheading for the electric guitar will be 9207.90.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions): Other, Fretted stringed instruments.” The rate of duty will be 5% ad valorem. The applicable subheading for the plastic guitar picks will be 9209.94.8000, 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. The applicable subheading for the metal guitar stand will be 9209.94.4000, HTSUS, which provides for “Parts and accessories for the musical instruments of heading 9207: Collapsible musical instrument stands.” The rate of duty will be 5.7% 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