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NY B83563




April 14, 1997

CLA-2-92:RR:NC:2: 227 B83563

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 acoustic electric guitars from Japan and Indonesia.

Dear Mr. Heck:

In your letter dated March 17, 1997, you requested a tariff classification ruling.

The merchandise in question is the various Yamaha hollow-bodied acoustic electric guitars. Each is equipped with electrical amplifying devices stated to be a pre-amp assembly, a pick-up assembly, a jack assembly and a battery assembly. The guitars are identified as the APX series electric acoustic guitars, the CG electric acoustic classic guitars, the DW-4, DW-105 and DW 103E electric acoustic dreadnoughts guitars and the FG and LL electric acoustic jumbo guitars.

The applicable subheading for the Yamaha electric acoustic cited guitars 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.

Articles classifiable under subheading 9207.90.0040, HTS, which are products of Indonesia, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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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