CLA-2-92:RR:NC:2:227 H88714
Mr. Stephen W. Marlow
Tower Group International, Inc.
205 West Service Road
Champlain, NY 12919
RE: The tariff classification of an electronic musical keyboard from China.
Dear Mr. Marlow:
In your letter dated February 12, 2002, on behalf of Kaysound Imports, Inc., you requested a tariff classification ruling.
The subject merchandise, based on the information submitted, is an electronic musical keyboard (style number MC-36) that measures approximately 26 inches long by 10 inches wide by 3 inches high. It incorporates the following: 49 mid-sized keys, 50 sounds, 50 demo songs, 30 accompaniments, 3 modes of learning, one touch setting, a large LCD display, a MIDI out-port, and recording and playback features. This model, which is powered either by batteries or power adapter, is designed for children ranging from six to twelve years in age.
You claim that this item is properly classified under subheading 9503.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys…toy musical instruments and apparatus and parts and accessories thereof in citing that similar constructed articles were ruled as toy musical instruments. However, it has been determined that the subject keyboard, based on the submitted advertisement and literature, is primarily designed for learning purposes, thereby precluding classification under subheading 9503.50.0000, HTS.
The applicable subheading for the electronic musical keyboard, style number MC-36, will be 9207.10.00, Harmonized Tariff Schedule of the United States (HTS), which provides for musical instruments, the sound of which is produced, or must be amplified, electrically…keyboard instruments, other than accordions. The rate of duty will be 5.4 percent ad valorem.
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 George Kalkines at 646-733-3028.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division