CLA-2-92:S:N:N3:227 885045
Mr. Louis LoCicero
60 Charlesgate E #103
Boston, Mass 02215
RE: The tariff classification of electric guitars from England.
Dear Mr. LoCicero:
In your letter dated April 9,1993, you requested a tariff
classification ruling.
The merchandise at issue are two electronic guitars made by
Mr. A.C. Zemaitis. You indicate that these guitars are unique and
very expensive
selling from 5 to 10 times more than mass produced guitars. The high price
is said to be because of the workmanship of Mr. Zemaitis and because of the
finishing materials used, such as gold, silver and mother of pearl.
You suggest that the guitars should be classified as works of art on the
basis they are considered collectables and not as musical instruments to be
played.
To be classifiable as a work of art, an item must be the work of a
professional artist of the free fine arts. It must also have no utilitarian
value. Since the subject guitars are not the creation of a professional
artist and are functional, the works of art provision is not applicable.
The applicable subheading for the electric guitars will be
9207.90.0040, Harmonized Tariff Schedule of the United States (HTS), which
provides for electric guitars. The rate of duty will be 6.8 percent ad
valorem.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport