CLA-2-85:OT:RR:NC:N2:220
Ying Tan
Magic Parts LLC
1221 N. McDowell Blvd
Petaluma, CA 94954
RE: The tariff classification of a reverberation unit from China
Dear Mr. Tan:
In your letter dated October 2, 2018 you requested a tariff classification ruling.
The merchandise under consideration is identified as the Ruby Reverb Can, PN RRVL3EB2C1BV4X, which consists of a metal tray containing three transmission springs, an input transducer and an output transducer. On the side of the unit are two external connector plugs that facilitate audio input and output. The reverberation unit is intended to be mounted onto an amplifier for the purpose of altering the guitar signal by adding reverberation effects. We would note that the reverberation unit does not amplify the signals but is considered an accessory device that merely provides the distortion or reverberation effect.
In your request you suggest the subject reverberation unit is classifiable in 9209.92.0090, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. Classification under heading 9209 is precluded by Chapter 92 note 1(b) which excludes microphones, amplifiers, loudspeakers, headphones, switches, stroboscopes or other accessory instruments, apparatus, or equipment of Chapter 85 or 90, for use with but not incorporated in or housed in the same cabinet as instruments of Chapter 92.
The applicable subheading for the Ruby Reverb Can, PN RRVL3EB2C1BV4X will be 8543.70.9960, HTSUS, which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; Other machines and apparatus; …Other”. The rate of duty will be 2.6 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 8543.70.9960, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 8543.70.9960, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 https://hts.usitc.gov/current.
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 Karl Moosbrugger at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division