CLA-2 CO:R:C:M 951064 DWS
Mr Michael Gudsell
M.G. Drumwares
70 Marine Parade
Mt. Maunganui
New Zealand
RE: Triggering System for Electronic Drums; Note 1(b),
Chapter 92; HQ 085891; 9209.94.80
Dear Mr. Gudsell:
This is in response to your letter of January 12, 1992,
concerning the classification of triggering systems for
electronic drums (musical instrument) under the Harmonized Tariff
Schedule of the United States Annotated (HTSUS).
You received a letter dated December 24, 1991
(HK01AR2HK001), from the Senior U.S. Customs Service
Representative in Hong Kong. The letter advised you that his
office was of the opinion that the subject merchandise was
classifiable under subheading 9209.94.80, HTSUSA, which provides
for: "[p]arts and accessories for the musical instruments of
heading 9207: [o]ther." However, this opinion was advisory only.
FACTS:
The subject merchandise consists of triggering systems for
musical instruments referred to as electronic drums. The systems
may be sold individually or in pairs. Each unit is comprised of
two rubber insulated triggers, also known as audio transducer
elements, and an electrical socket, all housed in an aluminum
body. On top of each unit is a foot plate. When the foot of the
user is placed on the top of the foot plate, if either the toe or
the heel is depressed, it will contact an aluminum rod connected
to the triggering device, sending a signal to an electronic drum
module converting it to sound.
ISSUE:
What is the proper classification of the subject triggering
system under the HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
Note 1(b), chapter 92, HTSUS, provides that:
1. This chapter does not cover:
(b) Microphones, amplifiers, loudspeakers, headphones,
switches, stroboscopes 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.
In HQ 085891, dated February 14, 1990, a special effects
device for a guitar was held classifiable under subheading
8543.80.90, HTSUS, which provides for: "[e]lectrical machines and
apparatus, having individual functions, not specified or included
elsewhere in this chapter; parts thereof: [o]ther machines and
apparatus: [o]ther." It was held that "if the PD 3000 digital
delay is classifiable in chapter 85 (including subheading
8543.80.90), it cannot be classified in chapter 92."
It is our position that the triggering system is
classifiable under subheading 8543.80.90, HTSUS. In fact,
subheading 8543.80.90706, HTSUS, provides for: "[s]pecial effects
pedals for use with musical instruments." Therefore, because the
merchandise is classifiable in chapter 85, HTSUS, under note
1(b), chapter 92, HTSUS, it is precluded from classification in
chapter 92, HTSUS.
It has been suggested that because heading 8543, HTSUS, is a
"basket" provision, goods classifiable under it should not be
subject to note 1(b), chapter 92, HTSUS. We disagree. The
exclusionary language in the note specifically precludes from
classification in chapter 92, HTSUS, "apparatus or equipment of
chapter 85 or 90". The triggering system, for tariff
classification purposes, is "apparatus or equipment of chapter
85".
HOLDING:
The subject triggering system for electronic drums is
classifiable under subheading 8543.80.90, HTSUS. The general,
column one rate of duty is 3.9 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
cc: Thomas E. Gray
Senior U.S. Customs Service Representative
American Consulate General
Hong Kong