CLA-2-92:RR:NC:1:114 K84932
Ms. Patti Cordo
American Cargo Express, Inc.
435 Division Street
Elizabeth, NJ 07201
RE: The tariff classification of an electronic musical keyboard from China.
Dear Ms. Cordo:
In your letter dated March 29, 2004, on behalf of Manley Toy Direct, you requested a tariff classification ruling. Sample is being returned as requested.
The submitted sample is a battery-operated child’s electronic musical keyboard with music sheet holder, item number 45458, that has an oblong-shaped plastic body measuring approximately 32 ¼ inches in length by 11 ½ inches in width. It features the following: 54 standard keys, 8 demonstration songs, 10 timbres, 10 rhythms, 5 percussion instruments, and a 32-speed adjustable tempo. It also incorporates the following: a rhythm programming record and playback auto-power off; auto-bass chord functions as well as single and fingered chords; a large-scale integration matrix controlling logical circuit; and the sound effects of a chord, vibrato, sustain, fill-in and bass. Moreover, it includes a microphone.
The applicable subheading for this electronic musical keyboard will be 9207.10.00, Harmonized Tariff Schedule of the United States (HTS), which provides for musical instruments, the sound of which is produced, or must be amplified, electrically…keyboard instruments, other than accordions. The rate of duty will be 5.4 percent ad valorem.
The applicable subheading for the microphone will be subheading 8518.10.8030, HTS, which provides for microphones and stands therefor: other, microphones. The rate of duty will be 4.9 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 Barbara Kiefer at 646-733-3019.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division