CLA-2 CO:R:C:G 085891 MBR
Mr. Ray Enhoffer
L.P. Music Group
160 Belmont Avenue
Garfield, New Jersey 07026
RE: Reconsideration of Ruling Letter HQ 084002, dated July 14,
1989, regarding the PD 3000 guitar special effects device and a
case designed to hold similar rack and panel electronic musical
special effects or amplification devices
Dear Mr. Enhoffer:
We have been asked to reconsider Ruling Letter HQ 084002, dated
July 14, 1989, regarding classification of an electronic musical
device. You requested by telephone that we also reconsider the
classification of the protective case, under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA).
FACTS:
The digital delay unit (PD 3000) is an accessory for a musical
instrument designed to alter the sound produced by a musical
instrument. It does not amplify audio-frequency signals. Audio-
frequency signals are those electromagnetic waves between 20 and
20,000 HZ.
The case is constructed of an outer nylon padded sleeve, a
plywood box framed inner case and riveted aluminum cornered side
rails for rack mounting. Its stated features include: conforming
to Electronics Industries Association Standard EIA-310-C for
electronic rack and panels, venting for cooling, nylon handles
and access to controls through zippers or velcro enclosures.
This protective case will always be imported by itself.
ISSUES:
Whether the digital delay (PD 3000) is classifiable in heading
8518, HTSUSA, which provides for "audio-frequency electric
amplifiers," or in heading 8543, HTSUSA, which provides for
"[e]lectrical machines and apparatus...not specified or included
elsewhere in this chapter."
Whether the protective case, imported separately, is
classifiable as a "part" of the article for which its use is
intended; or alternatively, in heading 4202, HTSUSA, which
provides for "[t]runks, suitcases...musical instrument
cases...and similar containers."
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUSA govern
the classification of goods in the tariff schedule. GRI 1
states, in pertinent part:
...classification shall be determined according to the terms
of the headings and any relative section or chapter notes...
Chapter 92 provides for musical instruments and parts and
accessories of such articles. However, Legal Note 1(b) states:
1. This chapter does not cover:
(b) Microphones, amplifiers, loudspeakers, headphones,
switches, stroboscopes or other accessory instruments,
and 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 PD 3000 digital delay is classifiable in
Chapter 85 (including subheading 8543.80.90), it cannot be
classified in Chapter 92.
In HQ 084002, dated July 14, 1989, we concluded that the PD
3000 was an audio-frequency electric amplifier, classifiable in
subheading 8518.40.20, HTSUSA. However, it is now Customs
understanding that the PD 3000 does not in fact amplify audio-
frequencies.
The Harmonized Commodity Description and Coding system
Explanatory Notes to heading 8543, page 1402, specifically
include mixing units and noise reduction units used in sound
recording.
Therefore, it is now Customs position that the PD 3000 is
properly classifiable under subheading 8543.80.90, which provides
for "[e]lectrical machines and apparatus, having individual
functions, not specified or included elsewhere in this chapter;
[o]ther machines and apparatus: [o]ther." Headquarters has
consistently held similar articles to be appropriately
classifiable under this provision. See ORR Ruling 849-70 (dated
September 29, 1970), CIE 160/67 (dated February 10, 1967), HQ
063144 (dated September 4, 1979), HQ 020620 (dated December 27,
1972) and HQ 043762 (dated May 27, 1976).
You argue that since the protective case is designed
exclusively to meet the specifications for audio-frequency
electric amplifiers (i.e., venting, control access, Electronics
Industries Association Standard EIA-310-C specifications for rack
and panel amplifiers), and because the case is designed to
permanently enclose the devices, therefore, the appropriate
classification is under subheading 8518.90.30, HTSUSA, which
provides for "[a]udio-frequency electric amplifiers: [p]arts:
[o]ther."
However, you also state that the protective case is designed to
accommodate numerous other articles including pre-amplifiers and
special effects devices (such as the PD 3000). Therefore, since
the protective case is designed for the use with a number of
different types of articles, which are classifiable in separate
provisions, it clearly cannot be considered a "part" of any one
type of article.
The nature of musical performance requires frequent travel and
relocation of electronics such as the PD 3000. The protective
case is designed to carry and protect electronic devices while in
transit and at the site where the devices are to be utilized.
The protective case is an equipment/accessory case. Therefore,
it is not appropriately classifiable under the subheading for
"[t]runks, suitcases...", "[h]andbags...", or "[a]rticles of a
kind normally carried in the pocket...." Thus, the protective
case is classifiable under subheading 4202.92.90, HTSUSA, which
provides for: "[o]ther: [w]ith outer surface of plastic sheeting
or of textile materials: [o]ther: [o]ther: [o]ther."
The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) to heading 4202, page 613, further state:
These containers may be rigid or with a rigid
foundation....
The instant container has a nylon padded exterior and a rigid
foundation. The Explanatory Notes, although not dispositive,
should be looked to for the proper interpretation of the HTSUSA.
See 54 Fed. Reg. 35128 (August 23, 1989).
HOLDING:
The PD 3000 digital delay is classifiable under subheading
8543.80.90, HTSUSA, which provides for "[a]udio-frequency
electric amplifiers: [p]arts: [o]ther." The rate of duty is 3.9%
ad valorem.
The protective case is properly classifiable under subheading
4202.92.90, HTSUSA, textile category 670, which provides for
"[o]ther: [w]ith outer surface of plastic sheeting or of textile
materials: [o]ther: [o]ther: [o]ther." The rate of duty is 20%
ad valorem and as a product of Taiwan, subject to applicable
quota and visa restrictions.
The designated textile category may be subdivided into parts.
If so, visa and quota requirements applicable to the subject
merchandise may be affected. Since part categories are the
result of international bilateral agreements which are subject to
frequent negotiations and changes, to obtain the most current
information available, we suggest that you check, close to the
time of shipment, the Status Report On Current Import Quotas
(Restraint Levels), an issuance of the U.S. Customs Service,
which is updated weekly and is available at your local Customs
Office.
EFFECT ON OTHER RULINGS:
In HQ 084002, dated July 14, 1989, we concluded that the PD
3000 was an audio-frequency electric amplifier, classifiable in
subheading 8518.40.20, HTSUSA. However, it is now Customs
understanding that the PD 3000 does not in fact amplify audio-
frequencies.
Therefore, it is now Customs position that the PD 3000 is
properly classifiable under subheading 8543.80.90, which provides
for "[e]lectrical machines and apparatus, having individual
functions, not specified or included elsewhere in this chapter;
[o]ther machines and apparatus: [o]ther. Ruling HQ 084002, dated
July 14, 1989, is modified under authority of section 177.9(d),
Customs Regulations.
Sincerely,
John Durant, Director
Commercial Rulings Division