CLA-2-85:OT:RR:NC:N2:212
Thomas Kogut
Tomkat Pedals LLC
60 Athenia Avenue
Clifton, NJ 07013
RE: The tariff classification of an effects pedal circuit board from China
Dear Mr. Kogut:
In your letter dated May 2, 2025, you requested a tariff classification ruling.
The merchandise under consideration is identified as the Tomkat Pedal Printed Circuit Board Assembly
(PCBA), which you state is a specifically designed PCBA for use exclusively with the Tomkat Super Heavy
guitar effects pedal. The subject PCBA is populated with various electrical components including transistors,
diodes, capacitors, resistors and microcontrollers. The device is installed within the effects pedal in order to
perform various tasks including the processing of signals from the guitar.
In your request you propose that the correct classification for the subject PCBA is 8518.90.4000, Harmonized
Tariff Schedule of the United States (HTSUS). We disagree.
The item is a PCBA that is used within a guitar effects pedal. The effects pedal is used mainly to alter the
sound produced by the guitar. Using internal circuitry, the effects pedal processes the input-signal and
produces various effects (i.e. distortion, fuzz, delay, tremolo, etc.). It is not a part of an amplifier as
designated within the suggested classification. As such heading 8518, HTSUS, would not be applicable.
We note that guitar effects pedals that function in the way described above, are provided for under heading
8543, HTSUS. As the PCBA at issue with this request is specifically designed as a functioning part of a
guitar pedal, classification within this heading is appropriate.
The applicable subheading for the Tomkat Pedal PCBA will be 8543.90.6800, HTSUS, which provides for
“Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this
chapter; parts thereof: Parts: Other: Printed circuit assemblies: Other.” The general rate of duty will be free.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 8543.90.6800, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading
8543.90.6800, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 8543.90.6800, 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 8543.90.6800, 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, including
information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP
websites, which are available at the following addresses:
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions
https://www.cbp.gov/trade/remedies/301-certain-products-china
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
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 Luke LePage at [email protected].
Sincerely,
(for)
Steven A. Mack
Director
National Commodity Specialist Division