7 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

N014690 N0 Ruling Active

The tariff classification of electronic percussion "stuffed" printed circuit boards from various countries.

Issued July 27, 2007 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

N0 N014690 (July 27, 2007)

Tariff classification

HTS codes: 9209.94.8000

Headings: 9209

Product description

The merchandise under consideration consists of “stuffed” (populated) printed circuit boards (PCBs) for the Drum Trigger Module DTXpress IV, a component of the DTXplorer Electronic Percussion System. The PCBs are identified as the DM digital main circuit board (DM PCB), p/n WH021400, and PN Panel circuit board (PN PCB), p/n WH021500. The DM PCB is the Digital Main board for the Drum Trigger Module, or the “motherboard” which contains most of the integrated circuits (ICs), and active and passive components of the unit. The PN PCB is the Panel board which contains all the push button switches, one rotary encoder and the light emitting diode (LED) for the Drum Trigger Module panel. Both PCBs will be incorporated, or housed, in the Drum Trigger Module. NY Ruling N011261 determined that the Drum Trigger Module, when individually imported, is classified under 9209.94.8000, Harmonized Tariff Schedule of the United States (HTSUS) as electrically amplified musical instrument “parts”. The DM PCB and the PN PCB are considered “parts” of “parts” and would be classified as “parts”.

CBP rationale

The applicable subheading for the DM digital main circuit board (DM PCB), p/n WH021400, and PN Panel circuit board (PN PCB), p/n WH021500, will be 9209.94.8000, HTSUS, which provides for “Parts and accessories for the musical instruments of heading 9207: Other.

Full text

N014690 July 27, 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 electronic percussion “stuffed” printed circuit boards from various countries. Dear Mr. Heck: In your letter dated July 20, 2007, you requested a tariff classification ruling. The merchandise under consideration consists of “stuffed” (populated) printed circuit boards (PCBs) for the Drum Trigger Module DTXpress IV, a component of the DTXplorer Electronic Percussion System. The PCBs are identified as the DM digital main circuit board (DM PCB), p/n WH021400, and PN Panel circuit board (PN PCB), p/n WH021500. The DM PCB is the Digital Main board for the Drum Trigger Module, or the “motherboard” which contains most of the integrated circuits (ICs), and active and passive components of the unit. The PN PCB is the Panel board which contains all the push button switches, one rotary encoder and the light emitting diode (LED) for the Drum Trigger Module panel. Both PCBs will be incorporated, or housed, in the Drum Trigger Module. NY Ruling N011261 determined that the Drum Trigger Module, when individually imported, is classified under 9209.94.8000, Harmonized Tariff Schedule of the United States (HTSUS) as electrically amplified musical instrument “parts”. The DM PCB and the PN PCB are considered “parts” of “parts” and would be classified as “parts”. The applicable subheading for the DM digital main circuit board (DM PCB), p/n WH021400, and PN Panel circuit board (PN PCB), p/n WH021500, 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. 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

View original on CBP CROSS →

Ruling history

More rulings on the same tariff codes

Follow N014690

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.