CLA-2-92:RR:NC:1:114 K84353
Mr. Herbert J. Lynch
Sullivan & Lynch, P.C.
Attorneys and Counselors at Law
Inner Tech Park
56 Roland Street, Ste. 303
Boston, MA 02129-1223
RE: The tariff classification of a ukulele from China.
Dear Mr. Lynch:
In your letter dated March 22, 2004, on behalf of First Act, Inc., you requested a tariff classification ruling. Sample is being returned as requested.
The submitted sample is a child’s soprano ukulele, model number FG404, that measures approximately 21 inches in length. It is constructed of plywood which is stained and lacquered on the exterior and incorporates nylon strings. It is stated that this instrument is designed for ages 6 and older.
You claim that this ukulele should be classified under subheading 9503.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys…toy musical instruments and apparatus and parts and accessories thereof. This claim is supported in noting that the subject ukulele is designed to be played by a child for amusement. Moreover, it is stated that the ukulele is constructed with inferior materials that do not lend the instrument to be properly tuned to play an acceptable melody.
It should be noted that there are children’s musical instruments which are covered under Chapter 92, HTS, that may not be constructed in the same manner as high-quality musical instruments used by professional musicians. Although not of the same quality as high-end musical instruments, this office finds the subject ukulele can be properly tuned for the express purpose of learning to play songs, not unlike other musical instruments. Moreover, the product’s retail-packaging advertises that learning to play music, by means of this instrument, enhances the child’s intellectual development by engaging imagination and creativity; developing abstract reasoning skills; promoting concentration and memory retention; and sharpening problem-solving skills.
Therefore, based on this information, this office has determined that the subject ukulele is primarily designed as a functional musical instrument for learning, thereby precluding classification under subheading 9503.50.0000, HTS.
The applicable subheading for this ukulele will be 9202.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other string musical instruments…other. The rate of duty will be 4.6 percent ad valorem.
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 Barbara Kiefer at 646-733-3019.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division