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HQ 962887




October 12, 2000

CLA-2 RR:CR:GC 962887 KBR

CATEGORY: CLASSIFICATION

TARIFF NO.: 9031.80.80

Port Director
U.S. Customs Service
300 South Ferry Street
Terminal Island, CA 90731

RE: Guitar and Bass Tuners

Dear Port Director:

This is in regard to your electronic 6431 dated January 26, 1999, to the Director, National Commodity Specialist Division, New York, for internal advice on the classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of guitar and bass turners, Model DT-1 and Model QT-1, imported by Evets Corporation. Our decision includes consideration of submissions made to Customs by Evets dated September 4, 1998 and October 21, 1998.

FACTS:

Evets imported Model DT-1 and Model QT-1 guitar and bass tuners. They are battery operated devices that allow a musician to tune an instrument by measuring the pitch (frequency) of the sound produced by vibrating instrument strings and displaying if it is sharp or flat. The sounds produced by the instrument strings are received by a built in microphone and compared to a standard and displays the variance using a LCD VU meter gauge or LED lights. The guitar and bass tuners were made in China.

Your office cites two contradictory rulings, NY 869148 (December 19, 1991) and PD C80205 (October 15, 1997), which classify similar instrument tuners in different subheadings, 9031.80.80, HTSUS, and 9027.80.45, HTSUS, respectively. Evets submitted two letters wherein they supplied sales brochures for the two tuners and cited PD C80205, arguing that Customs should use the same tariff classification used in that decision, subheading 9027.80.4560, HTSUS.

ISSUE:

What is the proper classification for Model QT-1 and Model DT-1 musical instrument tuners.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI.

In interpreting the headings and subheadings, Customs looks to the Harmonized Commodity Description and Coding System Explanatory Notes (EN). Although not legally binding, they provide a commentary on the scope of each heading of the HTSUS. It is Customs practice to follow, whenever possible, the terms of the ENs when interpreting the HTSUS. See T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

The HTSUS provisions under consideration areas follows:

9027 Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; insturments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes; parts and accessories thereof:

Other instruments and apparatus:

Other:

9027.80.45 Electrical

Measuring or checking instruments, appliances and machines not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof:

Other instruments, appliances and machines:

Other.

Heading 9027, HTSUS, includes in particular “instruments and apparatus for measuring or checking quantities of heat, sound or light.” We do not find that heading 9027 applies to instrument tuners. A tuner measures pitch, frequency or vibration. We believe this to be more of a “quality” than a “quantity”. To measure a quantity of sound you would measure the decibels or loudness of the sound. A machine measuring the decibels an instrument produces would be classified within heading 9027, HTSUS.

Evets cited PD C80205 (October 15, 1997), arguing that Customs should use that classification for their musical instrument tuners. PD C80205 involved guitar tuners classified in subheading 9027.80.45, HTSUS. The battery operated guitar tuners measured or checked the pitch (frequency) of the sound produced by vibrating guitar strings. The sound received by a built in microphone would be compared to a selected standard and a VU meter or LED lights would display the variance. Customs determined that the guitar tuners should be classified in subheading 9027.80.45, HTSUS, which provides for Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes; parts and accessories thereof: Other instruments and apparatus: Other: Electrical: Physical analysis instruments and apparatus .

Your office cited a contradictory ruling, NY 869148 (December 19, 1991). This case found that battery operated, hand held tuners for both acoustic and electronic instruments should be classified in subheading 9031.80.0080, HTSUS.

Because of these contradictory rulings and pursuant to another ruling request, in accordance with 19 U.S.C. 1625(c), in HQ 964264 (October 5, 2000), Customs revoked PD C80205. The ruling will be published in a forthcoming Customs Bulletin. Customs found that the correct tariff classification for a musical instrument tuner was in subheading 9031.80.80, HTSUS, which provides for Measuring or checking instruments, appliances and machines not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof: Other instruments, appliances and machines: Other. HQ 964264 involved tuners specifically designed to tune acoustic, electric or bass guitars; tuners designed specifically for wind instruments; and tuners which may be used for any instrument. All the tuners operated in a similar manner, allowing a musician to tune an instrument by having the tuner sense the pitch (frequency) of a note played by the instrument and displaying if it is sharp or flat on a LCD VU meter and LED lights.

In that ruling we stated that EN paragraph (18) for heading 9031, HTSUS, notably includes “Apparatus for measuring or detecting vibrations, expansion, shock or jarring, used on machines, bridges, dams, etc.” Since an instrument turner measures the vibrations emanating from a musical machine, we find this EN to be instructive.

We find the issues in the above rulings to be the same for the Model QT-1 and Model DT-1 musical instrument tuners. Therefore, we find that the proper classification for the musical instrument tuners is in subheading 9031.80.80, HTSUS.

HOLDING:

The imported Model QT-1 and Model DT-1 musical instrument tuners are classifiable in subheading 9031.80.80, HTSUS, as other measuring or checking instruments, appliances and machines not specified or included elsewhere in this chapter.

Sincerely,

John Durant, Director
Commercial Rulings Division

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