CLA-2-92:OT:RR:NC:N4:424
Mr. Gerald Mushinski
220 N. Zapata Hwy 11
Laredo, TX 78043-4464
RE: The tariff classification of the Noorlander Menuett III, an electronic digital organ and bench from the Netherlands
Dear Mr. Mushinski:
In your letter submitted March 21, 2023, you requested a tariff classification ruling.
A brochure containing photographs, a description, and the specifications of the Noorlander Menuett III, an electronic digital organ and a bench, was submitted with your inquiry.
The Noorlander Menuett III features 3 keyboards with 5 octaves, 30 tone pedals, 50 wooden draw stops, a retractable 17’’ touchscreen control panel, 256 gigabytes of solid state drive storage (SSD), an external USB headphone connection, LED dimmable lighting on the pedals and music rack, upward pointing speakers with 6 audio channels, 2 woofers (middle tones), 2 tweeters (high tones), 2 subwoofers (low tones), and a bench with adjustable height and storage space. The touch screen provides control on the overall output and can facilitate a very realistic pipe organ sound. The Noorlander Menuett III organ is made of oak wood, has a furniture finish, and is intended for use in the home.
In your letter, you suggest the applicable subheading for the Noorlander Menuett III to be 9207.10.0010, 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): Keyboard instruments, other than accordions...music synthesizers: valued $100 or over each. While we agree the organ is classified within heading 9207, we disagree at the subheading level, as the electronic digital organ is constructed with 3 keyboards.
The applicable subheading for the Noorlander Menuett III will be 9207.10.0055, (HTSUS), which provides for Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions): Keyboard instruments, other than accordions…Other: with more than one keyboard: valued $200 or over each. The rate of duty will be 5.4 percent 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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division