The tariff classification of a guitar stand and a guitar tuner from China.

N031819 July 7, 2008 CLA-2-92:OT:RR:NC:1:128 CATEGORY: Classification TARIFF NO.: 9209.94.4000; 9031.80.8085 Ms. Andrea Cajuste Ingenious Designs LLC 80 Rodeo Drive Edgewood, NY 11717 RE: The tariff classification of a guitar stand and a guitar tuner from China. Dear Ms. Cajuste: In your letter dated June 23, 2008, you requested a tariff classification ruling. The submitted sample is identified as the Esteban Guitar Stand and Tuner. The guitar stand is made of 100% plywood and measures approximately 25” in height. It features three “legs,” one of which is collapsible, and two plywood pegs, which attach to the front legs of the stand with metal screws. The pegs are designed to hold the guitar, allowing the guitar to remain upright in the stand. The guitar tuner is a digital electronic device that has a built in microphone, and lights which indicate whether the plucked string emits the correct tone, or is sharp or flat. The tuner is made of plastic and measures approximately 2” by 4“. The stand and the tuner are packaged together for retail sale. The Esteban Guitar Stand and Tuner is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the guitar stand and the guitar tuner must be classified separately. Your sample is being returned as requested. You propose classification of the guitar stand in 9209.94.8000, Harmonized Tariff Schedule of the United States, which provides for “Parts and accessories for the musical instruments of heading 9207: Other.” However, collapsible musical instrument stands are described both in subheading 9209.92.20, HTSUS, and in subheading 9209.94.40, HTSUS. Neither subheading provides a description for the good that is more specific than the other. Under the authority of General Rule of Interpretation (GRI) 3(c), HTSUS, made applicable at the subheading level by GRI 6, the Esteban Guitar Stand is classifiable in subheading 9209.94.40, HTSUS, as that subheading occurs last in numerical order among those which equally merit consideration. Regarding the guitar tuner, you propose classification in 9209.92.4000, HTSUS.  However, it is similar for classification purposes to, e.g., the Guitar and Bass Tuner in Headquarters Ruling Letter 962887, 10-12-2000, which classified it in 9031.80.80, HTSUS. The applicable subheading for the 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. The applicable subheading for the guitar tuner will be 9031.80.8085, HTSUS, which provides for “other,” non-“optical” Measuring or checking instruments, appliances, and machines, not specified or included elsewhere in Chapter 90. The rate of duty will be 1.7% 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 classification of the guitar tuner, contact National Import Specialist James Sheridan at 646-733-3012. If you have any other questions regarding the ruling, contact National Import Specialist Sharon Chung at 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division