CLA-2 CO:R:C:G 084002 KK
TARIFF NO: 8518.40.20; 4202.92.90
F.L. Kraemer
President
F.L. Kraemer & Co. Inc.
Custom Brokers, Forwarding Agents,
Freight Brokers
53 Park Place
New York, N.Y. 10007
RE: Audio-frequency electric amplifiers; guitar
amplifier; container/case of textile material
Dear Mr. Kraemer:
Your request of March 16, 1989, for a binding ruling on
behalf of your client, LP Music Group, under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA),
regarding the tariff classification of a rack mountable electric
guitar amplification effect device and case, whether imported
separately or together, was referred to this office for a direct
reply to you.
FACTS:
The subject merchandise consists of the Digital Delay PD-
3000 rack mountable electric guitar amplification effect device
and the EIA-310C nylon carrying case with plywood box frame and
riveted aluminum corner side rails. Products of Taiwan, the
articles may be imported either separately or together.
The Digital Delay PD-3000 is used to amplify, alter and
enhance the musical instrument with which it is used. In
essence, the PD-3000 amplifies electrical signals of frequencies
falling within the range of the human ear.
The EIA-310C carrying case, constructed of an outer nylon
padded sleeve, a plywood box framed inner case and riveted
aluminum cornered side rails, is designed for exclusive use with
musical amplifying components. When in use, the amplification
components can either remain secured in the case by screws or
transferred to a mounting rack.
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ISSUES:
Whether the Digital Delay PD-3000, when imported
separately, is classifiable in heading 8518, HTSUS, which
provides for "audio-frequency electric amplifiers," or in heading
8543, HTSUS, which provides for "[e]lectrical machines and
apparatus . . . not specified or included elsewhere in this
chapter," or in heading 9209, HTSUS, which provides for "[p]arts
. . . and accessories . . . of musical instruments."
Whether the EIA-310C carrying case, when imported
separately, is classifiable as a "part" of the article with which
it is used; or alternatively, in heading 4202, HTSUS, which
provides for "[t]runks, suitcases . . . musical instrument cases
. . . and similar containers."
Whether the Digital Delay PD-3000 and the EIA-310C carrying
case, when imported together, are classifiable in the same or in
separate HTSUS headings.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's). GRI 1 states, in
part, that classification shall be determined according to the
terms of the headings and any relative section and chapter notes.
The Explanatory Notes, the official interpretation of the HTSUSA
at the international level, provide a commentary on the scope of
each heading of the Harmonized System, and are thus useful in
ascertaining the tariff schedule of merchandise.
Chapter 92, Note 1(b) at 1555, provides in pertinent part:
1. This Chapter does not cover:
(b) Microphones, amplifiers . . . 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.
Accordingly, if the Digital Delay PD-3000 electric guitar
amplification device is classifiable in Chapter 85, it cannot
fall to be classified in heading 9209, HTSUS.
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Consistent with the language of heading 8518, HTSUS, which
provides for "audio-frequency electric amplifiers," the PD-3000
amplifies and otherwise alters the sound of the instrument with
which it is used. Also instructive is General Chapter Note (4)
to Chapter 85 at 1332, which states that Chapter 85 covers
"[i]nstruments and appliances for recording or reproducing
sound." The Digital Delay PD-3000's are also accurately
described in Explanatory Note (D) to heading 8518 at 1365 as
"[a]udio-frequency amplifiers . . . used for the amplification of
electrical signals of frequencies falling within the range of the
human ear."
Accordingly, the Digital Delay PD-3000 is properly
classifiable in heading 8518, HTSUS. This being the case,
heading 8543, HTSUS, which provides for "[e]lectrical machines
and apparatus . . . not specified or included elsewhere in this
chapter," is not applicable.
Heading 4202, HTSUS, which provides for "[t]runks,
suitcases . . . musical instrument cases . . . and similar
containers . . . of textile materials," specifically describes
the EIA-310C carrying case. Insofar as the EIA-310C may also be
classifiable as a "part" of the articles of heading 8518, HTSUS,
the fact that the same is more specifically described in heading
4202, HTSUS, precludes its classification as a "part" in heading
8518, HTSUS. See GRI 3(a).
GRI 5(a) states in pertinent part that:
. . . musical instrument cases . . . and similar
containers, specifically shaped or fitted to contain a
specific article or set of articles, suitable for long-term
use and presented with the articles for which they are
intended, shall be classified with such articles.
The EIA-310C carrying case is specifically shaped and fitted to
contain the Digital Delay PD-3000 and is designed for long-term
use with the same. Accordingly, when the EIA-310C is imported
with the PD-3000, it is properly classifiable with the same in
heading 8518, HTSUS.
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HOLDING:
The Digital Delay PD-3000, when imported separately, is
properly classifiable in subheading 8518.40.20, HTSUS, which
provides for "audio-frequency electric amplifiers . . . [a]udio-
frequency electric amplifiers . . . [o]ther," dutiable at 4.9
percent ad valorem.
The EIA-310C carrying case, when imported separately, is
properly classifiable in subheading 4202.92.90, HTSUS, which
provides for "[t]runks, suitcases . . . musical instrument cases
. . . and similar containers . . . of textile materials . . .
[o]ther . . . [o]ther . . . [o]ther," dutiable at the rate of 20
percent ad valorem and as a product of Taiwan, subject to
applicable quota and visa restrictions.
When imported together, the Digital Delay PD-3000 and the
EIA-310C carrying case are classifiable in subheading 8515.40.20,
HTSUS, which provides for "audio-frequency electric amplifiers
. . . [a]udio-frequency electric amplifiers . . . [o]ther,"
dutiable at the rate of 4.9 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division