CLA-2-85:RR:NC:1: 112 K82460
Mr. Dennis Heck
Yamaha Corporation of America
9600 Orangethorpe Avenue
P.O. box 6600
Buena Park, CA 90622-6600
RE: The Tariff Classification of Yamaha EZ Electric “Guitars” from Taiwan.
Dear Mr. Heck
In your letter dated January 12, 2004, you requested a tariff classification ruling.
The EZ-EG and EZ-AG electric guitars, literature submitted, are “electronic” acoustic guitars without strings. Since they do not have strings, chord changes and strumming can be made automatically.
The applicable subheading for the Yamaha EZ Electric “Guitars” will be 8543.89.9695, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical machines and apparatus, …, not specified or included elsewhere in Chapter 85, HTS. The rate of duty will be 2.6 percent ad valorem.
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 David Curran at 646-733-3017.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division