The tariff classification of a MIDI Keyboard Controller from Japan

NY R02091 June 30, 2005 CLA-2-92:RR:NC:MM:114 R02091 CATEGORY: Classification TARIFF NO.: 9207.10.00 Mr. Mark Johnson McClary, Swift & Co. P.O. Box 370 Blaine, WA 98231 RE: The tariff classification of a MIDI Keyboard Controller from Japan Dear Mr. Johnson: In your letter dated May 19, 2005 you requested a tariff classification ruling. The MIDI Keyboard Controller, model number PC-80, has 61 standard-sized keys and is played like a piano. It has input ports through which to connect external items such as pedals, microphones or headphones. It features a built-in amplifier and two built-in speakers. It comes with a separate software program that allows the PC-80 to function as a complete synthesizer. You believe that the PC-80 is classified under subheading 8471.60.9000. The PC-80 keyboard plays the sound of a piano powered through its 2W+2W built-in speakers and stereo amplifier with a bass enhancer circuit. It has an AC adapter included and does not need a computer to function or produce sound. Thus, the output of the keyboard is the piano music and not data processing or sound from a computer. Accordingly, it is excluded from classification in Heading 8471 by chapter 84, Note 5 (e). The applicable subheading for the PC-80 will be 9207.10.00, Harmonized Tariff Schedule of the United States (HTS), which provides for musical instruments, the sound of which is produced or must be amplified electrically; keyboard instruments, other than accordions: music synthesizers. The rate of duty will be 5.4 percent ad valorem. We are not able to classify the software based on the information supplied. Is the software imbedded? If the software is not imbedded, describe the media it is on and the inherent characteristics of the software (i.e., data, instruction, sound, image, etc.). When this information is available, you may wish to resubmit your request for tariff classification of the software. 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 Barbara Kiefer at 646-733-3019. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division