CLA-2-90:OT:RR:NC:N1:105
Catherine James
Taylor-Listug, Inc. DBA Taylor Guitars
1980 Gillespei Way El Cajon, CA 92020
RE: The tariff classification of a Digital Tuner and Metronome from China
Dear Ms. James:
In your letter dated April 25, 2023, you requested a tariff classification ruling. Pictures and descriptive literature were provided for our review.
The item under consideration is identified as the Taylor Beacon (part number K0502001000002), which is a digital clip-on 5-way tuner/metronome that contains a tuner, metronome, timer, countdown clock and flashlight. The item features a thin film transistor (TFT) LCD screen, selectable CGBVU tuning modes (chromatic, guitar, bass, violin, ukulele) for tuning other instruments, and 12 preset time signatures for the metronome. The tuner is designed to detect vibrations of the sounds produced by the instrument strings, compare the vibrations to a standard and display the variance on the screen. The timer and countdown timer allow for tracking the time of sessions. The flashlight is located on the back of the device and is utilized to illuminate sheet music in low light. The unit is rechargeable with a provided USB cable.
The subject Taylor Beacon is considered a composite machine that performs a tuning function, a metronome pace of play function, timer and countdown functions, and an illumination function via the flashlight. As Section 16 Note 3 instructs, where a composite machine performs two or more functions it is to be classified in accordance with its principal function. We are of the opinion that the principal function of the subject Taylor Beacon is the tuning function. While the remaining functions are important, the primary reason a user would purchase this device is the ability to tune their instruments.
Accordingly, as you suggest in your letter, the applicable subheading for the Taylor Beacon (part number K0502001000002) will be 9031.80.8085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof: Other instruments, appliances and machines: Other: Other.” The general rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9031.80.8085, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 9031.80.8085, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division