N034763 N0 Ruling Active

The tariff classification of a self-adhesive guitar skin from China.

Issued August 22, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3919.90.5060

Headings: 3919

Product description

The “ROCKBAND™ Guitar Skin” (SKU numbers 110008-80, 080044-02, 080044-01, 080009-80, 080008-80 and 110002-80) is a self-adhesive plastic sticker that is shaped to fit on the face of the ROCKBAND™ video game’s simulated guitar controller. The guitar skins are available with various designs and are removable, allowing the user to change designs. The guitar skin is of a size and shape that is also appropriate for use on a real guitar. You suggest classification in heading 9504 of the Harmonized Tariff Schedule of the United States as a part or accessory of a video game. However, the guitar skin does not rise to the level of a part or accessory, since it is merely a decorative appliqué and it does not contribute to the effectiveness or expand the usefulness of the controller or the game.

CBP rationale

The applicable subheading for the pressure sensitive guitar skin stickers will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls…other, other.

Full text

N034763 August 22, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3919.90.5060 Mr. Jay Fox BDA 15525 Woodinville - Redmond RD NE Woodinville, WA 98072 RE: The tariff classification of a self-adhesive guitar skin from China. Dear Mr. Fox: In your letter dated July 22, 2008, you requested a tariff classification ruling. A sample was provided with your letter. The “ROCKBAND™ Guitar Skin” (SKU numbers 110008-80, 080044-02, 080044-01, 080009-80, 080008-80 and 110002-80) is a self-adhesive plastic sticker that is shaped to fit on the face of the ROCKBAND™ video game’s simulated guitar controller. The guitar skins are available with various designs and are removable, allowing the user to change designs. The guitar skin is of a size and shape that is also appropriate for use on a real guitar. You suggest classification in heading 9504 of the Harmonized Tariff Schedule of the United States as a part or accessory of a video game. However, the guitar skin does not rise to the level of a part or accessory, since it is merely a decorative appliqué and it does not contribute to the effectiveness or expand the usefulness of the controller or the game. The applicable subheading for the pressure sensitive guitar skin stickers will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls…other, other. The rate of duty will be 5.8 percent 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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