CBP Ruling N104602 — The tariff classification of a Gigmaker Electric Guitar Kit from China

Tariff classification

Headings: 9031

Product description

You indicate that a QuickStart DVD, an electronic tuning aid, a set of six guitar strings, a guitar strap and a set of three guitar picks will be packaged together and sold as a Yamaha Electric Guitar Gigmaker Kit. You indicate that the Gigmaker Kits will usually be imported with a Yamaha electric guitar (as a single Gigmaker Guitar Package per our review of internet sites), but there will be instances where the kits will be imported and offered for sale separately from the guitars as an accessories kit. In your submission you wish to obtain the classification of the Gigmaker Kit when it is imported without the guitar. Per the flyer you submitted, the DVD comes with additional printed matter with illustrations and simple chord charts. Per the review of a Gigmaker Package at www.musiciansfriend.com/document?doc_id=97669 (in this instance one for acoustic guitars), “[T]he included DVD gives you the lowdown on the parts of the guitar plus how to hold the guitar and pick, tune up, change strings, and play common chords and strums.” It thus provides rather limited information. We agree that the guitar strings, strap and pick are classified in HTSUS 9209. However, we have determined that those items, in total, do not equally merit consideration in providing the essential character to the proposed retail kit. You indicate a cost for the electronic tuning aid, which we agree is classified in HTSUS 9031, is more than double that for the combined costs of the items in any other heading, and we have determined that, at minimum, it is classified in the last heading which equally merits consideration in supplying the essential character to the proposed retail kit. We agree that

CBP rationale

the applicable subheading for the accessories kit will be 9031.80.8085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other" Measuring or checking instruments, appliances and machines, not specified or included elsewhere in HTS Chapter 90 .

Full text

N104602 May 27, 2010 CLA-2-90:OT:RR:NC:N4:405 CATEGORY: Classification TARIFF NO.: 9031.80.8085 Mr. Dennis Heck Yamaha Corporation of America 6600 Orangethorpe AvenueBuena Park, CA 90620 RE: The tariff classification of a Gigmaker Electric Guitar Kit from China Dear Mr. Heck: In your letter dated May 5, 2010, you requested a tariff classification ruling. No sample was provided. You indicate that a QuickStart DVD, an electronic tuning aid, a set of six guitar strings, a guitar strap and a set of three guitar picks will be packaged together and sold as a Yamaha Electric Guitar Gigmaker Kit. You indicate that the Gigmaker Kits will usually be imported with a Yamaha electric guitar (as a single Gigmaker Guitar Package per our review of internet sites), but there will be instances where the kits will be imported and offered for sale separately from the guitars as an accessories kit. In your submission you wish to obtain the classification of the Gigmaker Kit when it is imported without the guitar. Per the flyer you submitted, the DVD comes with additional printed matter with illustrations and simple chord charts. Per the review of a Gigmaker Package at www.musiciansfriend.com/document?doc_id=97669 (in this instance one for acoustic guitars), “[T]he included DVD gives you the lowdown on the parts of the guitar plus how to hold the guitar and pick, tune up, change strings, and play common chords and strums.” It thus provides rather limited information. We agree that the guitar strings, strap and pick are classified in HTSUS 9209. However, we have determined that those items, in total, do not equally merit consideration in providing the essential character to the proposed retail kit. You indicate a cost for the electronic tuning aid, which we agree is classified in HTSUS 9031, is more than double that for the combined costs of the items in any other heading, and we have determined that, at minimum, it is classified in the last heading which equally merits consideration in supplying the essential character to the proposed retail kit. We agree that the applicable subheading for the accessories kit will be 9031.80.8085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other" Measuring or checking instruments, appliances and machines, not specified or included elsewhere in HTS Chapter 90 . The rate of duty will be 1.7%. 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 J. Sheridan at (646) 733-3012. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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