CLA-2-92:S:N:N3:227 881648

Mr. David Rutt
Expeditors Int'l. of Washington, Inc.
601 N. Nash Street
El Segundo, CA 90245

RE: The tariff classification of an electronic keyboard from China.

Dear Mr. Rutt:

In your letter dated December 30, 1992, on behalf of GPX, Inc., you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is the "Electronic Keyboard with Cassette Recorder and Singalong", the Gran Prix Model (KB8573), which measures approximately 16.5 inches long by 6 inches wide and consists of a white 15 key piano/keyboard, a cassette recorder and a headset microphone. It also features the following: a main volume control, a keyboard volume control, a 3 inch dynamic speaker, a DC 6V jack and a built-in handle for carrying purposes. The cassette recorder not only allows for the playing and singing to be mixed and recorded, but it also allows for the playing of any standard cassette tape on its own. This article is considered to be essentially a hand-held electronic keyboard. The applicable subheading for this electronic keyboard with cassette recorder, model number KB8573, will be 9207.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for electronic keyboard instruments...with one keyboard: hand-held. The rate of duty will be 6.8 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Sincerely,

Jean F. Maguire
Area Director
New York Seaport