The tariff classification of a digital guitar tuner from China

N317256 February 9, 2021 CLA-2-90:OT:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9031.80.8085: 9903.88.01 Kori Drabble Taylor-Listug, Inc. dba Taylor Guitars 1980 Gillespie Way El Cajon, California 92020 RE: The tariff classification of a digital guitar tuner from China Dear Ms. Drabble: In your letter dated January 30, 2021 you requested a tariff classification ruling. The item under consideration is identified as a digital guitar tuner (Part Number K0502001000001). The device is a clip-on tuner with chromatic tuning modes for acoustic guitars, electric guitars, bass guitars, ukuleles and violins. The device allows a musician to tune the instruments by measuring the pitch (frequency) of the sound produced by vibrating instrument strings and displaying the proper note as sharp or flat. The tuner detects the vibrations of the sounds produced by the instrument strings, compares the vibrations to a standard and displays the variance using a color LCD screen with tuning needle. The tuner is powered by two 3V CR2032 batteries. The applicable subheading for the digital guitar tuner will be 9031.80.8085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof: Other instruments, appliances and machines: Other: Other.” The general rate of duty will be free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9031.80.8085, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 9031.80.8085, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Jason Christie at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division