CLA-2-90:RR:NC:N1:105 R01334
Mr. Dennis Heck
Yamaha Corporation of America
P.O. Box 6600
Buena Park, CA 90622-6600
RE: The tariff classification of Harmony Director Model HD-100 from Japan
Dear Mr. Heck:
In your submissions dated December 27, 2004 and January 18, 25, and 26, 2005, you requested a tariff classification ruling. No samples were provided.
In the January 18, 2005 resubmission of the ruling request on the Harmony Director model HD-100, you state that the HD-100 functions exactly like a normal electronic keyboard, but has the additional functions of transposition, temperaments, metronome, tuner and built-in microphone. You proposed classification under 9207.10.0075, HTS, which provides for musical instruments, keyboard instruments, other than accordions.
Subsequently, you submitted additional information which indicates that the Harmony Director is a special training tool that allows a band director to teach students through example by demonstrating to the students how their individual notes fit into the complete chord. You state that an electronic keyboard ranges from $80-$200 in retail price whereas the HD-100 will retail for approximately $1,000.
Subheading 9207.10.0075, HTS, does not apply to the HD-100 because the Harmony Director is not a musical keyboard instrument. It is not used by members of a band, orchestra or other musical group to play music. Rather it is used by a band director or similar person to demonstrate to students.
In your January 25, 2004 submission, you proposed classification in 9031.80. While that does apply to devices which help individuals and groups to tune their instruments, the HD-100 has several major features which are quite independent of that, e.g., the keyboard, built in metronome, and the ability to demonstrate several different temperaments, including Pythagorean temperament. Also, the HD-100 is quite different from the items in the Practice Tools - Tuners section of the current Yamaha website and is not listed as a subdivision of Practice Tools, but rather as a separate division by itself.
The information there states:
“The Harmony Director lets you demonstrate to your students how their individual notes fit into complete chords It allows you to teach them through examples rather than words alone, the kind of harmonic understanding that takes many years of experience to develop. The Harmony Director can help your ensemble move from good to outstanding.”
Its 49 key keyboard is sufficient for demonstrating principles, etc, but would be considered unacceptably limited for an advanced performance or practice piano.
The applicable subheading for the HD-100 will be 9023.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses, and parts and accessories thereof. The rate of duty will be free.
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 J. Sheridan at 646-733-3012.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division