CLA-2-90:TC:A15:MLL C80205

Dennis Heck, Import Compliance Manager
Yamaha Corporation of America
6600 Orangethorpe Avenue
P.O. Box 6600
Buena Park, CA 90622-6600

RE: The tariff classification of guitar tuners from Japan.

Dear Mr. Heck:

In your letter dated September 30, 1997 you requested a tariff classification ruling.

The YT series of guitar tuners are battery operated devices that measure or check the pitch (frequency) of the sound produced by vibrating guitar strings. The tuner models described in your brochure, YT1100, YT1200, YT2100, YT2200 and YT3000 compare the sound, received by a built-in microphone, to a selected standard and display the variance using VU meter type gauges or LED lights.

The applicable subheading for the guitar tuners will be 9027.80.4560, Harmonized Tariff Schedule of the Urfited States (HTS), which provides for Instruments and apparatus for physical or chemical analysis... :Other instruments and apparatus: Other:Electrical:Other Physical analysis instruments and apparatus. The rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents fided at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Sincerely,

Angela E. Ryan
Area Port Director (Acting)
Area Port of Washington, D.C.