The tariff classification of the "Perfectone Portable Ear Trainer" from China

N088875 January 19, 2010 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Darcy Dyer Manager, International Logistics Musician’s Friend Inc. 950 Northfield Drive Brownsburg, IN 46113 RE: The tariff classification of the “Perfectone Portable Ear Trainer” from China Dear Ms. Dyer: In your letter dated December 23, 2009, you requested a tariff classification ruling. The item concerned is referred to as the “Perfectone Portable Ear Trainer”. This device measures 5 inches wide x 1 inch high x 5 inches deep. It weights approximately 1 pound. Its housing incorporates a speaker, LCD screen, earphone jack and a key pad. The “Perfectone Portable Ear Trainer” is an electronic device that is used to train/teach the user to recognize not just musical notes, but musical intervals, scale degrees, chords, melodies, rhythms, and chord progressions as well. It also trains the user to recognize pitches without any reference. The device is used to help the user develop a better musical ear. The menu-driven user interface allows the user to control/customize the volume, tempo, octave, instrument, and level of difficulty of the ear trainer’s unlimited number of exercises. The unit also contains a score tracker for notes, intervals, scales degrees, triads, and sevenths as well as a repeat key to repeat any exercise quickly The applicable subheading for the “Perfectone Portable Ear Trainer” will be 8543.70.9650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus…: Other machines and apparatus: Other: Other: Other: Other”. The rate of duty will be 2.6%. 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 Steven Pollichino at (646) 733-3008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division