CLA-2-92:OT:RR:NC:N4:428
Mr. Dennis Morse
BDP International, Inc.
2721 Walker Avenue N.W.
Grand Rapids, MI 49504
RE: The tariff classification of an acoustic guitar from China.
Dear Mr. Morse:
In your letter dated November 18, 2010, on behalf of Meijer Distribution, you requested a tariff classification ruling.
The submitted sample is an acoustic guitar, identified as Item #FG1106. The guitar has a wood body with steel strings and tuning knobs, and measures approximately 31 inches in length. The guitar comes with plastic protective string post covers, two extra steel strings, and “Learn-A-Chord” cards. The items are packaged together in a cardboard box with a window display.
You state that the acoustic guitar will be marketed as a toy. However, although sized for children, the overall construction and the quality of sound produced indicates that the guitar is for the serious pursuit of music and not for frivolous use. The item is not a toy principally designed for amusement. Accordingly, the guitar is precluded from classification as a toy in heading 9503, Harmonized Tariff Schedule of the United States (HTSUS).
Your sample is being returned as requested.
The applicable subheading for the acoustic guitar, Item #FG1106, will be 9202.90.2000, HTSUS, 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.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Sharon Chung at (646) 733-5028.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division