CLA-2-95:RR:NC:SP:225 K82132
Ms. Amy Murdoch
The Hipage Company, Inc.
5373 Glen Alden Drive
Richmond, VA 23250
RE: The tariff classification of a 16” rainmaker, and a plastic harmonica songbook package from Germany, and a mini folk guitar, plastic transparent harmonica and a pair of egg shakers from China.
Dear Ms. Murdoch:
In your letter dated December 12, 2003, and received December 24, 2003, on behalf of Hohner Inc., you requested a tariff classification ruling.
You submitted samples and photographs of a mini folk guitar identified as item number HAG 250, a 16” rainmaker identified as item number RM-016, a plastic harmonica songbook package identified as item number PL-106, a “transparent” harmonica (no item number), and a pair of egg shakers identified as item number SP030.
The mini folk guitar is made of wood, with a combination of nylon and steel strings. The guitar measures approximately 30 inches in length, and has a nylon case and a nylon guitar strap that can be purchased separately for use with the guitar. Although you state in your letter that the guitar is sized for a child, has inferior construction, is difficult to tune, and falls out of tune frequently, its accompanying advertising indicates otherwise. For example, the mini folk guitar is packaged inside a cardboard box with ½” block letters stating that the item is “tuneable” and “accurately sealed for proper intonation” and is constructed with a “perfectly sealed, genuine wood body.” The mini folk guitar is not a toy, but merely a relatively inexpensive beginner guitar. Therefore, this office believes the mini folk guitar is more properly classified as a musical instrument under 9202.90.2000 of the Harmonized Tariff Schedule (HTS) which provides for “Guitars valued not over $100 each” rather than as a toy as you suggest under 9503.90.0080, HTS.
The plastic harmonica songbook package consists of a 4 hole harmonica and an illustrated instructional book (“A Complete Instructional Guide and Curriculum for Beginning Harmonica Players”) that teaches a person basic scales, music notation, and how to keep rhythm. The book also contains 14 songs to master. In our opinion, the harmonica and its instructional book comprise a set.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.
The plastic harmonica songbook package is considered to be a set for tariff classification purposes, with a book that is prima facie classifiable in heading 4901, HTS, and a harmonica that is prima facie classifiable in heading 9204, HTS. No single component (book or harmonica) imparts the essential character, so the set will be classified in accordance with GRI 3(c). In this set, the heading for 9204 appears last in numerical order among the competing headings (9204, mouth organs and 4901, book) which equally merit consideration. See Headquarters Ruling HQ965941 on a similar harmonica and book set.
The “transparent” harmonica is a plastic harmonica with 10 holes that is made of see-through pink plastic. The item will be imported in various bright colors and packaged in a plastic sleeve. Although you suggest classification under 9503.50.0000, HTS, as a toy musical instrument, the “transparent” harmonica can play the notes necessary to produce music. The item is merely an inexpensive harmonica for a beginning harmonica player and more appropriately classified under 9204.20.0000, HTS, as a mouth organ.
The 16” rainmaker is made of plastic of various colors and filled with beads. When turned upside down, the beads sound like falling rain. They will be imported as a toy for children.
The pair of egg shakers are made of plastic in the shape of eggs and filled with small particles. When shaken, the eggs act as maracas and emit sound. They will be imported in various bright colors and imported as a toy for children.
Your samples are being returned upon your request.
The applicable subheading for the mini folk guitar identified as item number HAG 250 will be 9202.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other string musical instruments (for example, guitars, violins, harps): Other: Guitars: Valued not over $100 each, excluding the value of the case.” The rate of duty will be 4.5% ad valorem.
The applicable subheading for the plastic harmonica songbook package identified as item number PL-106, and the “transparent” harmonica (no item number), will be 9204.20.0000, HTS, which provides for "Accordions and similar instruments; mouth organs: Mouth organs." The rate of duty will be free.
The applicable subheading for the 16” rainmaker identified as item number RM-016, and the pair of egg shakers identified as item number SP030 will be 9503.50.0000, HTS, which provides for “Other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Toy musical instruments and apparatus and parts and accessories thereof.” The rate of duty will be free.
Due to the large number of items included with your ruling request, we are unable to rule on the harmonicas on key chains, the mini electric guitars with accessories, the children’s ukuleles, and toy accordions. Please limit ruling requests to five items of the same class or kind per letter. See the enclosed instructions for filing a binding ruling request.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice Wong at 646-733-3026.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division
Encl.