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HQ 085891


February 14, 1990

CLA-2 CO:R:C:G 085891 MBR

CATEGORY:,CLASSIFICATION

TARIFF NO.:, 8543.80.90, 4202.92.90

Mr. Ray Enhoffer
L.P. Music Group
160 Belmont Avenue
Garfield, New Jersey 07026

RE: Reconsideration of Ruling Letter HQ 084002, dated July 14, 1989, regarding the PD 3000 guitar special effects device and a case designed to hold similar rack and panel electronic musical special effects or amplification devices

Dear Mr. Enhoffer:

We have been asked to reconsider Ruling Letter HQ 084002, dated July 14, 1989, regarding classification of an electronic musical device. You requested by telephone that we also reconsider the classification of the protective case, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The digital delay unit (PD 3000) is an accessory for a musical instrument designed to alter the sound produced by a musical instrument. It does not amplify audio-frequency signals. Audio- frequency signals are those electromagnetic waves between 20 and 20,000 HZ.

The case is constructed of an outer nylon padded sleeve, a plywood box framed inner case and riveted aluminum cornered side rails for rack mounting. Its stated features include: conforming to Electronics Industries Association Standard EIA-310-C for electronic rack and panels, venting for cooling, nylon handles and access to controls through zippers or velcro enclosures. This protective case will always be imported by itself.

ISSUES:

Whether the digital delay (PD 3000) is classifiable in heading 8518, HTSUSA, which provides for "audio-frequency electric amplifiers," or in heading 8543, HTSUSA, which provides for "[e]lectrical machines and apparatus...not specified or included elsewhere in this chapter."

Whether the protective case, imported separately, is classifiable as a "part" of the article for which its use is intended; or alternatively, in heading 4202, HTSUSA, which provides for "[t]runks, suitcases...musical instrument cases...and similar containers."

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) to the HTSUSA govern the classification of goods in the tariff schedule. GRI 1 states, in pertinent part:

...classification shall be determined according to the terms of the headings and any relative section or chapter notes...

Chapter 92 provides for musical instruments and parts and accessories of such articles. However, Legal Note 1(b) states:

1. This chapter does not cover:

(b) Microphones, amplifiers, loudspeakers, headphones, switches, stroboscopes or other accessory instruments, and apparatus or equipment of chapter 85 or 90, for use with but not incorporated in or housed in the same cabinet as instruments of this chapter;

Accordingly, if the PD 3000 digital delay is classifiable in Chapter 85 (including subheading 8543.80.90), it cannot be classified in Chapter 92.

In HQ 084002, dated July 14, 1989, we concluded that the PD 3000 was an audio-frequency electric amplifier, classifiable in subheading 8518.40.20, HTSUSA. However, it is now Customs understanding that the PD 3000 does not in fact amplify audio- frequencies.

The Harmonized Commodity Description and Coding system Explanatory Notes to heading 8543, page 1402, specifically include mixing units and noise reduction units used in sound recording.

Therefore, it is now Customs position that the PD 3000 is properly classifiable under subheading 8543.80.90, which provides for "[e]lectrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; [o]ther machines and apparatus: [o]ther." Headquarters has consistently held similar articles to be appropriately classifiable under this provision. See ORR Ruling 849-70 (dated September 29, 1970), CIE 160/67 (dated February 10, 1967), HQ 063144 (dated September 4, 1979), HQ 020620 (dated December 27, 1972) and HQ 043762 (dated May 27, 1976).

You argue that since the protective case is designed exclusively to meet the specifications for audio-frequency electric amplifiers (i.e., venting, control access, Electronics Industries Association Standard EIA-310-C specifications for rack and panel amplifiers), and because the case is designed to permanently enclose the devices, therefore, the appropriate classification is under subheading 8518.90.30, HTSUSA, which provides for "[a]udio-frequency electric amplifiers: [p]arts:

However, you also state that the protective case is designed to accommodate numerous other articles including pre-amplifiers and special effects devices (such as the PD 3000). Therefore, since the protective case is designed for the use with a number of different types of articles, which are classifiable in separate provisions, it clearly cannot be considered a "part" of any one type of article.

The nature of musical performance requires frequent travel and relocation of electronics such as the PD 3000. The protective case is designed to carry and protect electronic devices while in transit and at the site where the devices are to be utilized. The protective case is an equipment/accessory case. Therefore, it is not appropriately classifiable under the subheading for "[t]runks, suitcases...", "[h]andbags...", or "[a]rticles of a kind normally carried in the pocket...." Thus, the protective case is classifiable under subheading 4202.92.90, HTSUSA, which provides for: "[o]ther: [w]ith outer surface of plastic sheeting or of textile materials: [o]ther: [o]ther: [o]ther."

The Harmonized Commodity Description and Coding System Explanatory Notes (EN) to heading 4202, page 613, further state:

These containers may be rigid or with a rigid foundation....

The instant container has a nylon padded exterior and a rigid foundation. The Explanatory Notes, although not dispositive, should be looked to for the proper interpretation of the HTSUSA. See 54 Fed. Reg. 35128 (August 23, 1989).

HOLDING:

The PD 3000 digital delay is classifiable under subheading 8543.80.90, HTSUSA, which provides for "[a]udio-frequency electric amplifiers: [p]arts: [o]ther." The rate of duty is 3.9% ad valorem.

The protective case is properly classifiable under subheading 4202.92.90, HTSUSA, textile category 670, which provides for "[o]ther: [w]ith outer surface of plastic sheeting or of textile materials: [o]ther: [o]ther: [o]ther." The rate of duty is 20% ad valorem and as a product of Taiwan, subject to applicable quota and visa restrictions.

The designated textile category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent negotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at your local Customs Office.

EFFECT ON OTHER RULINGS:

In HQ 084002, dated July 14, 1989, we concluded that the PD 3000 was an audio-frequency electric amplifier, classifiable in subheading 8518.40.20, HTSUSA. However, it is now Customs understanding that the PD 3000 does not in fact amplify audio- frequencies.

Therefore, it is now Customs position that the PD 3000 is properly classifiable under subheading 8543.80.90, which provides for "[e]lectrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; [o]ther machines and apparatus: [o]ther. Ruling HQ 084002, dated July 14, 1989, is modified under authority of section 177.9(d), Customs Regulations.

Sincerely,

John Durant, Director

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