CLA-2-92:OT:RR:NC:1:128
Ms. Sidestra Elvi
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111
RE: The tariff classification of a Roll-Up Drum Set from China.
Dear Ms. Elvi:
In your letter dated June 16, 2008, you requested a tariff classification ruling.
The submitted sample is identified as Liss Item #9100335, Roll-Up Drum Set. The roll-up drum set consists of a control unit, attached to which is a soft plastic board that rolls out and contains four different colored drum pads, two drum sticks, a user’s manual, and a mesh carrying bag, packaged together for retail sale.
The drum pads can provide 32 drum tones, 20 drum combinations and 30 rhythms. Realistic drum sounds are created electronically by striking any of the four pads with the drum sticks. By using the various buttons on the control unit, a variety of sounds can be created. In addition, the product includes ten pre-programmed demonstration songs.
The control unit features a built-in speaker, and buttons and keys that control various functions such as tone, volume, mode, rhythm, combinations, demonstrations, tempo, and the starting and stopping of rhythms and demonstration songs. The drum pad set is powered by a DC 6 volt adapter or four “AAA” batteries. When using the adapter, the batteries must be removed and the DC plug must be inserted into the DC socket. The batteries and the adapter are not included. The drum set can be connected to a home theater or stereo. It can also be used with headphones, allowing one to play silently.
The carrying bag is a multi-use travel bag with a drawstring closure and constructed with an outer surface of man-made textile material. It is designed to provide storage, protection, portability, and organization to personal effects during travel. It has a main compartment with no additional features. It measures approximately 8” (W) x 10.5” (L) x 2.5” (D).
We note that certain containers may be classified with the articles they are designed to hold, if the requirements of GRI 5(a) are met. In pertinent part, GRI 5(a) states that: Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long- term use and entered with the article for which they are intended, shall be classified with such articles when of a kind normally sold therewith. It is the case or container itself which must be specially shaped or fitted to contain a specific set of articles. We do not regard the carrying bag as one that is specially shaped or internally fitted to accommodate the Roll-Up Drum Set, and find that GRI 5(a) does not operate to make it classifiable with the drum set. Therefore, the carrying bag is separately classifiable.
You have proposed classification for the Roll-Up Drum Set in heading 9503, Harmonized Tariff Schedule of the United States (HTSUS), as a toy musical instrument. The Roll-Up Drum Set is for the serious pursuit of music, neither limited nor frivolous in use, and, therefore, precluded from classification in heading 9503, HTSUS.
Your sample is being returned as requested.
The applicable subheading for the Roll-Up Drum Set 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 rate of duty will be 5% ad valorem.
The applicable subheading for the carrying bag will be 4202.92.3031, HTSUS, which provides for “Travel, sports and similar bags: With outer surface of textile materials: Other, Of man-made fibers: Other.” The duty rate will be 17.6% ad valorem.
Subheading 4202.92.3031, HTSUS, falls within textile category 670. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the "Textile Status Report for Absolute Quotas" which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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 classification of the carrying bag, contact National Import Specialist Vikki Lazaro at 646-733-3041. If you have any other questions regarding the ruling, contact National Import Specialist Sharon Chung at 646-733-3028.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division