The tariff classification of a Wearable Electronic Guitar from China

N167516 June 21, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0083; 9503.00.0085 Ms. Elise Shibles Sandler, Travis & Rosenberg, P.A. 505 Sansome Street, Suite 1475 San Francisco, CA 94111 RE: The tariff classification of a Wearable Electronic Guitar from China Dear Ms. Shibles: In your letter dated May 18, 2011, you requested a tariff classification ruling on behalf of ThinkGeek, Inc. A sample of the Wearable Electronic Guitar was submitted with your inquiry. The submitted product is comprised of a miniature electronic amplifier box, a guitar membrane control panel with its associated connective wiring and two magnetic guitar picks, all of which are mounted on a specially modified shirt. All of these components are imported and sold together in a blister pack. The shirt component is 100% cotton with a screen print of a guitar body, headstock and flames. It is available in children’s sizes of small, medium and large. The submitted sample is a size small. The guitar neck control panel, attached by hook and loop tape to the shirt’s front, is pressure sensitive and painted to form the neck and pickup parts of an electric guitar. It is attached to wiring that feeds through an opening in the shirt at the base of the panel and is encased in a fabric tube sewn into the shirt’s interior. At the other end of the fabric tube casing is an inner pocket at the lower left of the shirt. The amplifier may be placed in this pocket or clipped to the wearer’s belt. The magnetic guitar pick is strummed across the pickup portion of the guitar neck control touch panel while the wearer presses frets on the guitar neck to elicit the sound of specific chords. The strumming action and chord selection work like a real guitar without the strings. The amplifier is battery-operated using 4 AAA batteries and features a power switch, headphone output, volume and tone controls that adjust the sound, similar to tuning a guitar. While the item has separable components, they are adapted to one another and are mutually complementary. The shirt, which is not constructed as a traditional garment, serves to hold the music making components and would not be worn without them. The toy guitar neck control touch panel and miniature amplifier impart the essential character of this composite good. It is principally designed to provide frivolous amusement for children of 6 to 16 years of age. The sample will be returned, as requested. The applicable subheading for the Wearable Electronic Guitar in sizes small and medium will be 9503.00.0083, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other: Labeled for ages 3 to 12 years of age.” The rate of duty will be free. The applicable subheading for the Wearable Electronic Guitar in size large will be 9503.00.0085, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other: Labeled for use by other persons.” The rate of duty will be free. 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division