Ms. Carolyn Leski
1010 Niagara Street
Buffalo, NY 14213
RE: The tariff classification and country of origin determination of an electronic drum kit from China.
Dear Ms. Leski:
In your letter dated January 23, 2012, you requested a tariff classification ruling on behalf of your client, Efkay USA Music Ltd.
The merchandise under consideration is the 2box DrumIt Five, item number 11000. The DrumIt Five is an electronic drum kit comprised of various integrated components, including drum pads, cymbals, pedals, stands, and a control unit. From the information you provided, the user strikes the drum pads and other components as one would an analog drum kit; however, this signal is sent through wires to the control unit, referred to as the "Brain Box," and is made audible through headphones and/or other audio output connected to the Brain Box. The Brain Box also allows the user to choose the sounds each component plays when struck, as well as providing a practice metronome and various other customizable options. You state that the complete drum kit will be imported in an unassembled condition.
Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification 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.
Under GRI 2(a), "any reference to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled." By application of GRI 2(a), the unassembled electronic drum kit has the essential character of an electronic musical instrument.
The applicable subheading for the 2box DrumIt Five, item number 11000, will be 9207.90.0080, HTSUS, which provides for "Musical instruments, the sound of which is produced, or must be amplified, electrically...: Other: Other." The general rate of duty will be 5 percent ad valorem.
You also inquire as to the correct country of origin for the 2box DrumIt Five. In your ruling request and in subsequent email correspondence dated February 17, 2012, you provided a price and component list and a country of origin breakdown for the individual part numbers of which the DrumIt Five is comprised. You state that part number 10021 10" DrumIt drum pad Mk2, part number 10014 12" DrumIt drum pad Mk2, part number 10026 14" DrumIt kick assembly Mk2, part number 10144 DrumIt stand w/o pedals Mk2, part number 10250 upgrade standkit to Mk2, part number 10203 cymbal set, which includes part numbers 10222 Hi-hat cymbal and 10200 ride cymbal, and part number 11002 cable set of 4x4 pcs are all made in China, while part number 10246 pedal set with snare stand is made in Taiwan, and part number 11001 DrumIt Five Unit Brain is made in Sweden. Also included is a power source made in China for which a part number is not given. You state that all of these components will be packaged together as an unassembled drum kit, with no further processing, in Sweden before being sent to the United States.
As per 19 Code of Federal Regulations (CFR) 102.18, for purposes of identifying the material that imparts the essential character to a good under 102.11, the only materials that shall be taken into consideration are those domestic or foreign materials that are classified in a tariff provision from which a change in tariff classification is not allowed under the 102.20 specific rule or other requirements applicable to the good. The specific rule for goods of 9207, HTSUS, includes a change to any other good of heading 9201 through 9208 from any other heading, including another heading within that group, except from heading 9209 when that change is pursuant to General Rule of Interpretation 2(a). Because the DrumIt Five is classified according to GRI 2(a) as an unassembled electronic drum kit, its essential character is imparted by those components which consistently remain classified in 9207, HTSUS, and 9209, HTSUS, without undergoing a change in tariff classification. From the information provided, these components include part numbers 10021, 10014, 10026, 10144, 10250 and 10203, which are made in China, and part number 10246 which is made in Taiwan. When two or more materials impart the essential character to a good under 102.11, various factors may be examined, including the nature of each material, such as its bulk, quantity, weight or value, and the role of each material in relation to the use of the good. Of the part numbers listed above, the greater quantity and value is provided by those components made in China. Therefore, pursuant to 19 CFR 102.11(b)(i), the country of origin of the 2box DrumIt Five has been determined to be China.
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 Nicole Sullivan at (646) 733-3028.
Thomas J. Russo
National Commodity Specialist Division