CLA-2-92:OT:RR:NC:1:128
Ms. Andrea Cajuste
Ingenious Designs LLC
80 Rodeo Drive
Edgewood, NY 11717
RE: The tariff classification of an acoustic guitar, fitted with an electrical amplifying device, and various accessories, from China.
Dear Ms. Cajuste:
In your letter dated June 23, 2008, you requested a tariff classification ruling.
The submitted sample is identified as the Esteban American Legacy Guitar Package. It consists of an acoustic guitar, fitted with an electrical amplifying device, and various accessories, packaged together for retail sale. The components are as follows:
A hollow-bodied acoustic guitar made of Spruce wood, fitted with an electrical amplifying device and a 3 band equalizer.
10 watt electric amplifier
10 foot amp cable
hard sided, padded, zippered nylon guitar case
2 instructional DVDs
2 guitar lesson books
1 polishing cloth, made of polyester
1 guitar strap made of nylon
1 guitar case strap made of nylon
1 chord chart printed on glossy paper
extra set of 6 strings (steel or nylon)
extra plastic picks
1 Allen Key, made of steel
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The Esteban American Legacy Guitar Package is a set for tariff classification purposes, with the essential character imparted by the guitar.
Your sample is being returned as requested.
The applicable subheading for the Esteban American Legacy Guitar Package will be 9207.90.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions): Other, Fretted stringed instruments.” The rate of duty will be 5% 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