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HQ 951064

March 30, 1992

CLA-2 CO:R:C:M 951064 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8543.80.90

Mr Michael Gudsell
M.G. Drumwares
70 Marine Parade
Mt. Maunganui
New Zealand

RE: Triggering System for Electronic Drums; Note 1(b), Chapter 92; HQ 085891; 9209.94.80

Dear Mr. Gudsell:

This is in response to your letter of January 12, 1992, concerning the classification of triggering systems for electronic drums (musical instrument) under the Harmonized Tariff Schedule of the United States Annotated (HTSUS).

You received a letter dated December 24, 1991 (HK01AR2HK001), from the Senior U.S. Customs Service Representative in Hong Kong. The letter advised you that his office was of the opinion that the subject merchandise was classifiable under subheading 9209.94.80, HTSUSA, which provides for: "[p]arts and accessories for the musical instruments of heading 9207: [o]ther." However, this opinion was advisory only.

FACTS:

The subject merchandise consists of triggering systems for musical instruments referred to as electronic drums. The systems may be sold individually or in pairs. Each unit is comprised of two rubber insulated triggers, also known as audio transducer elements, and an electrical socket, all housed in an aluminum body. On top of each unit is a foot plate. When the foot of the user is placed on the top of the foot plate, if either the toe or the heel is depressed, it will contact an aluminum rod connected to the triggering device, sending a signal to an electronic drum module converting it to sound.

ISSUE:

What is the proper classification of the subject triggering system under the HTSUS?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.

Note 1(b), chapter 92, HTSUS, provides that:

1. This chapter does not cover:

(b) Microphones, amplifiers, loudspeakers, headphones, switches, stroboscopes or other accessory instruments, 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.

In HQ 085891, dated February 14, 1990, a special effects device for a guitar was held classifiable under subheading 8543.80.90, HTSUS, which provides for: "[e]lectrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: [o]ther machines and apparatus: [o]ther." It was held that "if the PD 3000 digital delay is classifiable in chapter 85 (including subheading 8543.80.90), it cannot be classified in chapter 92."

It is our position that the triggering system is classifiable under subheading 8543.80.90, HTSUS. In fact, subheading 8543.80.90706, HTSUS, provides for: "[s]pecial effects pedals for use with musical instruments." Therefore, because the merchandise is classifiable in chapter 85, HTSUS, under note 1(b), chapter 92, HTSUS, it is precluded from classification in chapter 92, HTSUS.

It has been suggested that because heading 8543, HTSUS, is a "basket" provision, goods classifiable under it should not be subject to note 1(b), chapter 92, HTSUS. We disagree. The exclusionary language in the note specifically precludes from classification in chapter 92, HTSUS, "apparatus or equipment of chapter 85 or 90". The triggering system, for tariff classification purposes, is "apparatus or equipment of chapter 85".

HOLDING:

The subject triggering system for electronic drums is classifiable under subheading 8543.80.90, HTSUS. The general, column one rate of duty is 3.9 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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