CLA-2 OT:RR:CTF:TCM H072236 DSR
Area Director of Customs
Los Angeles International Airport
11099 S. La Cienega Boulevard
Los Angeles, CA 90045
RE: Internal advice request concerning tariff classification of guitar stand
Dear Sir/Madam:
This is in response to a request for internal advice dated July 20, 2009, regarding the tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS) of the Mad Catz “Rock Band” guitar stand. The importer of the subject product, Mad Catz, Inc., asserts through counsel that the merchandise should be classified under heading 9504, HTSUS, as a video game accessory,
FACTS:
This matter involves a “Rock Band” Triple Tree Guitar Stand. It is used to hold up to three game controllers that are designed in the likeness of electric guitars and that are used with the “Rock Band” video game. The game controllers themselves are accessories to video games such as the Playstation 2 and Playstation 3, Xbox 360, and Wii, as they are necessary and integral to game play.
The guitar stand is collapsible and ranges in height from 28” to 48”. It is constructed of metal tubes and has three collapsible arms near its base that support the bottoms of any guitar-shaped items placed on it. The crown of the guitar stand features three collapsible prong-like extensions that are used to hold the necks of guitar-shaped items in place. The prong-like extensions are used in conjunction with the collapsible arms near the stand’s base to hold up to three guitar-shaped items.
ISSUE:
Whether the Triple Tree Guitar Stand is classified under heading 9504, HTS, which covers video game accessories, or under heading 9209, HTS, which covers parts and accessories of musical instruments.
LAW AND ANALYSIS:
The following HTSUS provisions are properly under consideration:
9209 Parts (for example, mechanisms for music boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds:
* * * *
9504 Articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games; automatic bowling alley equipment; parts and accessories thereof:
* * * *
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI’s 2 through 6 may then be applied in order. In addition, in interpreting the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. See T.D. 89 80, 54 Fed. Reg. 35127 (August 23, 1989).
The importer of the subject stand asserts that the stand should be classified under heading 9504, HTS, as a video game accessory. General Note 3, Chapter 95, HTS, states that “parts and accessories which are suitable for use solely or principally with the articles of this Chapter are to be classified with those articles.” Additional U.S. Rule of Interpretation 1(a) states that in the absence of special language or context which otherwise requires, a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use.
Although the subject stand is contained in retail packaging that is clearly labeled “Rock Band” and states that it is compatible with various video game systems, once it is removed from the packaging, there is nothing to indicate that it is to be solely or principally used with video game systems. It does not incorporate anything that would differentiate it from other commercially available guitar stands.
CBP has had occasion to issue a ruling covering articles very much like the stand at issue here. In NY N034387 (August 7, 2008), a pair of “Rock Band Drumsticks” and a “Rock Band Guitar Strap” were considered for tariff classification. The drumsticks, which measured 16” in length, were made of wood and came with either a wood or a soft plastic tip. The drumsticks were colored red with a black pattern and painted with the “Rock Band” logo. The guitar strap was constructed of black nylon fabric measuring 2 inches in width and overlaid with a strip of black and green printed fabric. The strap was adjustable up to a length of 60 inches, with a faux suede connector sewn into each end for attachment to the guitar. The “Rock Band” logo as sewn into one end of the strap. Both items were packaged in hanging blister cards.
The importer of the drumsticks and the guitar strap of ruling NY N034387 stated that the items were to be exclusively marketed for use with the “Rock Band” video game drum set, and that the strap was to be used in conjunction with the video game controller guitar for the Rock Band video game. However, as with the stand at issue here, the drumsticks and strap did not physically demonstrate that they were solely or principally used as accessories to article of Chapter 95, other than the “Rock Band” logo appearing on the products. In fact, the packaging on the drumsticks stated, “These replacement drumsticks add style to any drum set.” Thus, CBP found that the goods in question did not belong to a class or kind of goods principally used with video game systems.
Chapter 92, HTS, covers musical instruments, and parts and accessories thereof. See General Explanatory Notes (A), (B). In particular, non-electric and electric guitars are named by headings 9202, HTSUS, and 9207, HTSUS, respectively. Parts and accessories of non-electric guitars are covered by subheading 9209.92, HTSUS, which names “parts and accessories for the musical instruments of heading 9202.” Parts and accessories of electric guitars are covered by subheading 9209.94, HTSUS, which names “parts and accessories for the musical instruments of heading 9207.”
CBP has tested whether the stand is capable of supporting real guitars by simultaneously placing three different models of electric guitars on the stand. The stand supported the weight of all three guitars and securely held the necks of all three guitars.
Based on this first-hand evidence of the characteristics of the subject stand, i.e., that a full-sized electric guitar can be supported by the stand, we conclude that the “Rock Band” Triple Tree Guitar Stand is not of the class or kind of merchandise that is
solely or principally used with video game systems and is therefore not classified under Chapter 95 as an accessory for video games. The “Rock Band” Triple Tree Guitar Stand can in fact be used as a guitar stand for actual guitars and, thus, is properly classified under heading 9209, HTSUS, as an accessory of musical instruments.
Applying GRI 6 to the subject stand, we find that the correct tariff classification subheading for the “Rock Band” Triple Tree Guitar Stand is subheading 9209.94, HTSUS, which covers collapsible stands for electric guitars.
HOLDING:
By application of GRI 1, the “Rock Band” Triple Tree Guitar Stand is classifiable under heading 9209, HTSUS – specifically under subheading 9209.94.40, HTSUS, which provides for “Parts (for examples, mechanisms for music boxes) and accessories (for examples, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds: Other: Parts and accessories for the musical instruments of heading 9201: Collapsible musical instrument stands.” The column one, general rate of duty will be 5.7% ad valorem.
Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division