CLA-2 RR:CR:GC 964328 KBR
Dennis Heck, Import Compliance Manager
Yamaha Corporation Of America
6600 Orangethorpe Avenue, P.O. Box 6600
Buena Park, CA 90622-6600
RE: Piano Tuning Scope
Dear Mr. Heck:
This is in regard to your letter to the U.S. Customs Service, Director, National Commodity Specialist Division, New York, dated May 24, 2000, concerning the proper classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of electronic piano tuning scopes, model PT-100II. Your letter was referred to this office for reply.
FACTS:
You seek to import electronic piano tuning scopes which are made in Japan. The piano tuner is designed to receive the vibration of a note played on a piano through a microphone and read graphically on an LED scope display for comparison to the note setting and machine status displayed on an LCD. The device has eight built-in pre-programmed tuning curves for a standard scale, electric grand piano, three classes of upright pianos and three classes of grand pianos. The unit has a “MIDI-IN” function which automatically changes the note setting to match the key struck on a keyboard of a Yamaha Disklavier or Silent Series piano. The front panel of the tuner contains the LED Scope Display which informs the user when the pitch matches, and LCD Scope Display which shows the setting information, a charge indicator LED, a Key Display which shows the currently selected key by name and octave, a Cent Indicator to measure the pitch of a played note, and a keypad to select notes and enter control data. The side of the tuner has a built in microphone and a microphone jack for an external microphone. The rear panel has a DC 12V jack, a Standby Switch, a Curve Switch dial for selecting the tuning curve and the method used to enter notes at the keypad, a Pitch Switch to select the pitch, a Step Jack to connect to the external PT-SW1 “STEP” Switch which mounts directly to the tuning hammer, and a MIDI IN connector.
You cite a previous ruling, PD C80205, issued to Yamaha on October 15, 1997, by the Port Director, Washington, D.C., which found that the tariff classification for guitar tuners was in subheading 9027.89.45, HTSUS. You believe that the piano tuner should be classified in the same subheading.
ISSUE:
What is the proper classification for Model PT-100II piano tuning scope.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI.
In interpreting the headings and subheadings, Customs looks to the Harmonized Commodity Description and Coding System Explanatory Notes (EN). Although not legally binding, they provide a commentary on the scope of each heading of the HTSUS. It is Customs practice to follow, whenever possible, the terms of the ENs when interpreting the HTSUS. See T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The HTSUS provisions under consideration are as follows:
9027 Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; insturments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes; parts and accessories thereof:
* * * * *
Other instruments and apparatus:
* * * * *
Other:
9027.80.45 Electrical
* * * * *
Measuring or checking instruments, appliances and machines not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof:
* * * * *
Other instruments, appliances and machines:
* * * * *
Other.
Heading 9027, HTSUS, includes in particular “instruments and apparatus for measuring or checking quantities of heat, sound or light….” We do not find that heading 9027 applies to instrument tuners. A tuner measures pitch, frequency or vibration. We believe this to be more of a “quality” than a “quantity”. To measure a quantity of sound you would measure the decibels or loudness of the sound. A machine measuring the decibels an instrument produces would be classified within heading 9027, HTSUS.
You cite a previous ruling, PD C80205, issued to Yamaha on October 15, 1997, by the Port Director, Washington, D.C., arguing that Customs should use that classification for the subject PT-100II electronic piano tuning scope. PD C80205 involved guitar tuners classified in subheading 9027.80.45, HTSUS. The battery operated guitar tuners measured or checked the pitch (frequency) of the sound produced by vibrating guitar strings. The sound received by a built in microphone would be compared to a selected standard and a VU meter or LED lights would display the variance. Customs determined that the guitar tuners should be classified in subheading 9027.80.45, HTSUS, which provides for Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes; parts and accessories thereof: Other instruments and apparatus: Other: Electrical: Physical analysis instruments and apparatus.
However, Customs also issued a ruling concerning musical instrument tuners in NY 869148, dated December 19, 1991, finding that battery operated, hand held tuners for both acoustic and electronic instruments should be classified in subheading 9031.80.80, HTSUS.
Because of these contradictory rulings, and pursuant to another ruling request by Yamaha in accordance with 19 U.S.C. 1625(c), in HQ 964264 dated October 5, 2000, Customs reexamined PD C80205, and determined that the classification provided was incorrect and revoked that ruling. The ruling will be published in a forthcoming issue of the Customs Bulletin. HQ 964264 found that the correct tariff classification for a musical instrument tuner was in subheading 9031.80.80, HTSUS, which provides for Measuring or checking instruments, appliances and machines not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof: Other instruments, appliances and machines: Other. In that ruling we stated that EN paragraph (18) for heading 9031, HTSUS, notably includes “Apparatus for measuring or detecting vibrations, expansion, shock or jarring, used on machines, bridges, dams, etc.” Since an instrument turner measures the vibrations emanating from a musical machine, we find this EN to be instructive.
While the subject piano tuning scope is more complex than the musical instrument tuners in NY 869148 and HQ 964264, we find the issues to be the same. Therefore, we find that the proper classification for the imported electronic piano tuning scope is in subheading 9031.80.80, HTSUS.
HOLDING:
Model PT-100II electronic piano tuning scopes are classifiable in subheading 9031.80.80, HTSUS, as other measuring or checking instruments, appliances and machines not specified or included elsewhere in this chapter.
Sincerely,
John Durant, Director
Commercial Rulings Division