CLA-2 OT:RR:CTF:TCM H233576 TNA
Robert Elliot
My Life Designs/ Guitar Docks
251 West 30th Street, Suite 3RW
New York, NY 10001
Re: Request for Reconsideration of NY N211596; Classification of “Guitar Docks”
Dear Mr. Elliot:
This is in response to your request to the National Commodity Specialist Division (“NCSD”), dated July 19, 2012, on behalf of My Life Designs/Guitar Docks for reconsideration of New York Ruling Letter (“NY”) N211596, dated April 10, 2012, as it pertains to the classification of the completed “Guitar Docks” under the Harmonized Tariff Schedule of the United States (HTSUS). Your request was forwarded to this office for a response.
FACTS:
The subject merchandise consists of “Guitar Docks” that are designed as an alternative to a guitar stand. They are made of plastic and are essentially adjustable clamps. They contain a holder or hook component that is designed to secure a guitar to a stationary object such as an amplifier. The clamp portion adjusts by means of a plastic turn key with a metal spring. The hook portion secures the guitar by means of two curved rigid plastic arms; these arms have flexible ends that encircle the neck of the guitar. A sample of the subject merchandise was received and examined by this office.
NY N211596 classified the subject merchandise in subheading 3926.90.99, HTSUS, as “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other.”
ISSUE:
Whether the subject Guitar Docks are classified in heading 3926, HTSUS, as other articles of plastic, or in heading 9209, HTSUS, as accessories of musical instruments?
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. GRI 6 requires that the classification of goods in the subheadings of headings shall be determined according to the terms of those subheadings, any related subheading notes and, mutatis mutandis, to the GRIs.
The HTSUS subheadings under consideration are the following:
3926 Other articles of plastics and articles of other materials of headings 3901 to 3914:
9209 Parts (for example, mechanisms for music boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds:
Note 2 to Chapter 39, HTSUS, reads, in pertinent part, the following:
This chapter does not cover:…
(w) Articles of chapter 92 (for example, musical instruments or parts thereof);
The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The EN to heading 3926, HTSUS, states, in pertinent part, the following:
This heading covers articles, not elsewhere specified or included, of plastics (as defined in Note 1 to the Chapter) or of other materials of headings 39.01 to 39.14.
The EN to heading 9209, HTSUS, states, in pertinent part, the following:
The heading also covers:
Music-holders for fixing to instruments. Stands (tripods, etc.) for holding an instrument (e.g., side-drums or saxophones).
You claim that the subject merchandise is a musical accessory of subheading 9209.94.80, HTSUS. You note that heading 9209, HTSUS, provides for collapsible music stands and argue that the subject merchandise is similar to such music stands.
This is a GRI 1 dispute at the four-digit heading level, as between headings 3926 and 9209, HTSUS. Collapsible musical instrument stands are provided for at the eight-digit subheading level. As a result, we must first determine whether the subject Guitar Docks meet the definition of an “accessory” as it appears in the heading text of heading 9209, HTSUS.
The term “accessory” is not defined in the HTSUS or in the ENs. Relying on the common meaning of the term, the Court of International Trade has defined “accessory” as something that “must relate directly to the thing accessorized. See Rollerblade, Inc. v. United States, 116 F.Supp. 2d 1247 (CIT 2000), aff’d 282 F.3d 1349 (Fed. Cir. 2002). In subsequent rulings, CBP has added that an accessory is generally an article that is not necessary to enable the goods with which it is used to fulfill their intended function. An accessory must be identifiable as being intended solely or principally for use with a specific article. Accessories are of secondary or subordinate importance, not essential in and of themselves. They must, however, somehow contribute to the effectiveness of the principal article (e.g., facilitate the use or handling of the principal article, widen the range of its uses, or improve its operation). See, e.g., HQ H171296, dated November 2, 2011; HQ H068286, dated November 19, 2010; HQ 966736, dated November 17, 2003; HQ 966354, dated June 18, 2003.
In the present case, the subject Guitar Docks do not contribute to the effectiveness of the principal article- i.e., the guitar. They do not make guitars easier to play, improve their sound, or make any other changes to the way in which guitars are played. They also do not widen the ways in which guitars are played. Furthermore, the subject Guitar Docks do not significantly improve a guitar’s handling, as it cannot serve as independent guitar stands. To the contrary, it can only be used in the same manner as a guitar stand when the guitar is leaned up against an amplifier or other object. Thus, the subject Guitar Docks do not keep an instrument off the floor, cradle the body of the instrument, or protect the guitar’s neck. Even when using a Guitar Dock, there is nothing to prevent an instrument from slipping out of the dock’s fingers and falling. As such, the subject Guitar Docks do not contribute to the effectiveness of an instrument in any way. As a result, they cannot be classified as accessories of musical instruments. This conclusion is consistent with prior CBP rulings. See, e.g., NY N090382, dated January 20, 2010 (holding that a textile strap that was used to secure a bass guitar to an amplifier was not an accessory to a musical instrument, and classifying the strap as a textile article of heading 6307, HTSUS).
Because the subject merchandise is precluded from classification in heading 9209, HTSUS, we examine alternate headings. The Guitar Docks consist almost exclusively of plastic. The only other material in them is their metal spring and metal turn key. As such, we classify them according to their plastic makeup. Heading 3926, HTSUS, provides for articles of plastic that are not more specifically provided for elsewhere in the tariff. The subject Guitar Docks are described by these terms. As a result, they are classified in heading 3926, HTSUS.
HOLDING:
Under the authority of GRI 1, the subject Guitar Docks are provided for in heading 3926, HTSUS. More specifically, they are classified under subheading 3926.90.99, HTSUS, which provides for: “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other.” The general, column one duty rate is 5.3%.
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 internet at www.usitc.gov/tata/hts/.
EFFECT ON OTHER RULINGS:
NY N211596, dated April 10, 2012, is AFFIRMED.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division