CLA-2 CO:R:C:G 084002 KK

TARIFF NO: 8518.40.20; 4202.92.90

F.L. Kraemer
President
F.L. Kraemer & Co. Inc.
Custom Brokers, Forwarding Agents,
Freight Brokers
53 Park Place
New York, N.Y. 10007

RE: Audio-frequency electric amplifiers; guitar amplifier; container/case of textile material

Dear Mr. Kraemer:

Your request of March 16, 1989, for a binding ruling on behalf of your client, LP Music Group, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), regarding the tariff classification of a rack mountable electric guitar amplification effect device and case, whether imported separately or together, was referred to this office for a direct reply to you.

FACTS:

The subject merchandise consists of the Digital Delay PD- 3000 rack mountable electric guitar amplification effect device and the EIA-310C nylon carrying case with plywood box frame and riveted aluminum corner side rails. Products of Taiwan, the articles may be imported either separately or together.

The Digital Delay PD-3000 is used to amplify, alter and enhance the musical instrument with which it is used. In essence, the PD-3000 amplifies electrical signals of frequencies falling within the range of the human ear.

The EIA-310C carrying case, constructed of an outer nylon padded sleeve, a plywood box framed inner case and riveted aluminum cornered side rails, is designed for exclusive use with musical amplifying components. When in use, the amplification components can either remain secured in the case by screws or transferred to a mounting rack.

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ISSUES:

Whether the Digital Delay PD-3000, when imported separately, is classifiable in heading 8518, HTSUS, which provides for "audio-frequency electric amplifiers," or in heading 8543, HTSUS, which provides for "[e]lectrical machines and apparatus . . . not specified or included elsewhere in this chapter," or in heading 9209, HTSUS, which provides for "[p]arts . . . and accessories . . . of musical instruments."

Whether the EIA-310C carrying case, when imported separately, is classifiable as a "part" of the article with which it is used; or alternatively, in heading 4202, HTSUS, which provides for "[t]runks, suitcases . . . musical instrument cases . . . and similar containers."

Whether the Digital Delay PD-3000 and the EIA-310C carrying case, when imported together, are classifiable in the same or in separate HTSUS headings.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 states, in part, that classification shall be determined according to the terms of the headings and any relative section and chapter notes. The Explanatory Notes, the official interpretation of the HTSUSA at the international level, provide a commentary on the scope of each heading of the Harmonized System, and are thus useful in ascertaining the tariff schedule of merchandise.

Chapter 92, Note 1(b) at 1555, provides in pertinent part:

1. This Chapter does not cover:

(b) Microphones, amplifiers . . . or other accessory instruments, apparatus or equipment of Chapter 85 or 90, for use with but not incorporated in or housed in the same cabinet as instruments of this Chapter.

Accordingly, if the Digital Delay PD-3000 electric guitar amplification device is classifiable in Chapter 85, it cannot fall to be classified in heading 9209, HTSUS.

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Consistent with the language of heading 8518, HTSUS, which provides for "audio-frequency electric amplifiers," the PD-3000 amplifies and otherwise alters the sound of the instrument with which it is used. Also instructive is General Chapter Note (4) to Chapter 85 at 1332, which states that Chapter 85 covers "[i]nstruments and appliances for recording or reproducing sound." The Digital Delay PD-3000's are also accurately described in Explanatory Note (D) to heading 8518 at 1365 as "[a]udio-frequency amplifiers . . . used for the amplification of electrical signals of frequencies falling within the range of the human ear."

Accordingly, the Digital Delay PD-3000 is properly classifiable in heading 8518, HTSUS. This being the case, heading 8543, HTSUS, which provides for "[e]lectrical machines and apparatus . . . not specified or included elsewhere in this chapter," is not applicable.

Heading 4202, HTSUS, which provides for "[t]runks, suitcases . . . musical instrument cases . . . and similar containers . . . of textile materials," specifically describes the EIA-310C carrying case. Insofar as the EIA-310C may also be classifiable as a "part" of the articles of heading 8518, HTSUS, the fact that the same is more specifically described in heading 4202, HTSUS, precludes its classification as a "part" in heading 8518, HTSUS. See GRI 3(a).

GRI 5(a) states in pertinent part that:

. . . musical instrument cases . . . and similar containers, specifically shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles.

The EIA-310C carrying case is specifically shaped and fitted to contain the Digital Delay PD-3000 and is designed for long-term use with the same. Accordingly, when the EIA-310C is imported with the PD-3000, it is properly classifiable with the same in heading 8518, HTSUS.

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HOLDING:

The Digital Delay PD-3000, when imported separately, is properly classifiable in subheading 8518.40.20, HTSUS, which provides for "audio-frequency electric amplifiers . . . [a]udio- frequency electric amplifiers . . . [o]ther," dutiable at 4.9 percent ad valorem.

The EIA-310C carrying case, when imported separately, is properly classifiable in subheading 4202.92.90, HTSUS, which provides for "[t]runks, suitcases . . . musical instrument cases . . . and similar containers . . . of textile materials . . . [o]ther . . . [o]ther . . . [o]ther," dutiable at the rate of 20 percent ad valorem and as a product of Taiwan, subject to applicable quota and visa restrictions.

When imported together, the Digital Delay PD-3000 and the EIA-310C carrying case are classifiable in subheading 8515.40.20, HTSUS, which provides for "audio-frequency electric amplifiers . . . [a]udio-frequency electric amplifiers . . . [o]ther," dutiable at the rate of 4.9 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division