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NY B86078




June 12, 1997

CLA-2-92:RR:NC:2: 227 B86078

CATEGORY: CLASSIFICATION

TARIFF NO.: 9207.90.0040

Mr. Dennis Heck
Yamaha Corporation of America
6600 Orangethorpe Avenue
P.O. Box 6600
Buena Park, CA 90622-6600

RE: The tariff classification of an electric guitar kit from Taiwan.

Dear Mr. Heck:

In your letter dated May 29, 1997, you requested a tariff classification ruling.

The subject merchandise is the Yamaha EG303 electric guitar kit which consists of the following:
a) the Yamaha Eterna EG303 fretted electric guitar which measures approximately 25 1/2 inches long with a 13 3/4 inch radius. It features a basswood body, rosewood fingerboard and chrome hardware. It possesses a vintage vibrato system, 3 single coil pickups, a 5 position pickup switch and master volume/tone controls. It is noted that this instrument is fitted with a padded and zippered nylon guitar case;
b) a 10 watt electric amplifier, model HY-10G111, which measures about 12 3/8 inches by 13 3/4 inches by 6 15/16 inches and features one 8 inch speaker;
c) a guitar cable with two male hook-up plugs (one situated at each end) that are designed to be inserted into the female receptacle of the amplifier and guitar. It is noted that this conductor is not designed for a voltage surpassing 80 V.

It is stated that the instant items contained in this set are designed to be imported and packed in a condition that is ready for retail sale.

You suggest that the above merchandise should be properly classified as follows: the electric guitar with fitted case under subheading 9207.90.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other fretted stringed musical instruments of which the sound must be produced or amplified electrically; the amplifier under subheading 8518.40.2000, HTS, which provides for other audio-frequency electric amplifiers; and the guitar cable under subheading 8544.41.0000, HTS, which provides for other electric conductors, for a voltage not exceeding 80 V: fitted with connectors.

In regard to the manner in which these items will be imported and sold as an electric guitar kit, it has been determined that this merchandise, in noting GRI 3(b), is a set for tariff purposes with the essential character of the set being imparted by the electric guitar. Therefore, with respect to the above proposition, consideration of individually classifying the instant articles under the above subheadings is precluded.

The applicable subheading for Yamaha EG303 electric guitar kit will be 9207.90.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for musical instruments, the sound of which is produced, or must be amplified, electrically...other fretted stringed instruments. The rate of duty will be 5.7 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 212-466-5794.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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