CLA-2-92:OT:RR:NC:1:128
Mr. Jay Fox
BDA
15525 Woodinville Redmond Rd. NE
Woodinville, WA 98072
RE: The tariff classification of ROCKBAND Drumsticks and Guitar Strap from China.
Dear Mr. Fox:
In your letter dated July 14, 2008, you requested a tariff classification ruling.
The merchandise under consideration is identified as ROCKBAND Drumsticks, SKU 110001-80 and 110017-00, and ROCKBAND Guitar Strap, SKU 110009-80, 080010-80, 080040-01 and 080040-02. The SKUs may be imported in various colors and graphic designs. You have submitted one sample of SKU 110001-80 drumsticks and one sample of SKU 110009-80 guitar strap.
The drumsticks, which measure 16” in length, are made of wood and will come with either a wood or a soft plastic tip. The drumsticks are colored red with a black pattern and bear the ROCKBAND logo. The guitar strap is made of black nylon fabric measuring 2 inches in width and overlayed with a strip of black and green printed fabric. The strap is adjustable to a length of 60 inches and has a faux suede connector sewn onto each end for attachment to the guitar. The ROCKBAND logo is sewn onto the strap at one end. The drumsticks and guitar strap are packaged in hanging blister cards. You indicate that the drumsticks are to be used with the ROCKBAND video game drum set, and that the guitar strap is to be used with the ROCKBAND video game controller guitar. You state that the drumsticks and guitar strap are marketed and sold in the video game department at retail stores, and that the items are not sold to music shops. You also state that the items are exclusively marketed for use with the ROCKBAND Games which can be played on Xbox 360, Nintendo Wii and Sony Playstation 2 and 3, and that these games are played with a television receiver.
You propose classification of the drumsticks and guitar strap in 9504.10.0000, Harmonized Tariff Schedule of the United States (HTSUS) which provides for “Video games of a kind used with a television receiver and parts and accessories thereof.” In their imported condition, nothing physically demonstrates that the drumsticks or guitar strap are solely or principally used as accessories to articles of Chapter 95, HTSUS. In addition, the packaging on the drumsticks states “These replacement drumsticks add style to any drumset.” Therefore, classification in 9504.10.0000, HTSUS, for both items is precluded.
Your samples are being returned as requested.
The applicable subheading for the ROCKBAND Drumsticks, SKU 110001-80 and 110017-00, will be 9209.99.8000, HTSUS, which provides for “Parts and accessories of musical instruments… Other.” The rate of duty will be 5.3% ad valorem.
The applicable subheading for the ROCKBAND Guitar Strap, SKU 110009-80, 080010-80, 080040-01 and 080040-02, will be 9209.92.8000, HTSUS, which provides for “Parts and accessories for the musical instruments of heading 9202: Other.” The rate of duty will be 4.6% ad valorem.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Sharon Chung at 646-733-3028.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division