RE: The tariff classification of the Eurorack modular synthesizer cases from Poland

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364379 September 10, 2026 CLA-2-92:OT:RR:NC:N4 410 CATEGORY: Classification TARIFF NO.: 9209.94.8000 Modest Reszewicz The Zone Modest Reszewicz Górna 2 Kuraszków 55-120 Poland RE: The tariff classification of the Eurorack modular synthesizer cases from Poland Dear Mr. Reszewicz: In your letter dated August 18, 2026, you requested a tariff classification ruling. Photographs and a description of the Eurorack modular synthesizer cases were submitted with your inquiry. Based on the provided product pictures, the Eurorack modular synthesizer cases are made of metal and are rectangular in shape. You state that each case consists of a folding rack frame designed to hold, power, and interconnect Eurorack-format synthesizer modules. The housing features an anodized aluminum frame and shell forming two hinged panels that fold for transport and open to a fixed playing angle. It features mounting rails at the 5.08 mm HP pitch defined by the standard, accepting either full-length threaded steel strips (represented by the submitted article) or sliding M3 nuts at the customer's choice. The modules are secured to the rails with screws and remain mounted during use. The permanently installed and wired power bus boards distribute regulated +12 V, -12 V, and +5 V supplies, alongside the CV/gate bus, to the module connector headers. An internal DC power supply unit (approx. 100 W) is hard-wired to the bus boards and sourced from third-party Eurorack power specialists; while the exact model fitted may vary by supplier, the electrical function, output voltages, and installation method remain unchanged. You further clarify that each case is a part and accessory of the instruments of heading 9207, serving as the component within which it is assembled, powered, and played. An individual module is not itself an instrument; it is a functional block with an exposed circuit board and no power supply, making it inoperable outside a case. The article is suitable for use solely with instruments of heading 9207, as it is dimensioned to the Eurorack mechanical standard and distributes the specific supply voltages and CV/gate bus defined by that standard, serving no function for any other class of goods.
In your submission, you propose that the Eurorack modular synthesizer cases should be classified under subheading 9209.94.8000, Harmonized Tariff Schedule of the United States (HTSUS). We agree. Synthesizers fall under HTSUS heading 9207 (Musical instruments, the sound of which is produced, or must be amplified, electrically). These cases are specifically designed, marketed, and exclusively usable to construct and power a functioning modular synthesizer instrument. An accessory that is necessary to configure and perform with these electronic modules is properly classified under subheading 9209.94.8000. The applicable subheading for the Eurorack modular synthesizer cases will be 9209.94.8000, HTSUS, which provides for “Parts…and accessories…of musical instruments…: Other: Parts and accessories for the musical instruments of heading 9207: Other.” The general rate of duty will be 2.7 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Michael Chen at [email protected]. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division