CLA-2-92:OT:RR:NC:N4:424
Ms. Donna Wint
Schoenhut, LLC
6480 B. US 1 North
St. Augustine, FL 32095
RE: The tariff classification of a children’s guitar from China
Dear Ms. Wint:
In your letter dated March 22, 2017, you requested a tariff classification ruling.
A description of the Schoenhut 605 Guitar was submitted with your inquiry. The item is a children’s acoustical guitar containing 6 metal strings. It comes complete with carrying case, a pick, tuning pegs, and extra string. The items are packaged together for retail sale and will be classified together as a set in the tariff provision applicable to the item that imparts the essential character of the set. The essential character is imparted by the guitar.
In your letter you requested that the product be classified as a toy under subheading 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), but it is this office’s opinion that the guitar is not a toy principally designed for amusement. CBP has ruled that a “junior edition” of a larger, more expensive article will be classified under the provision of the more expensive article if the cheaper, smaller article performs the same function on a smaller scale. Based on the literature submitted, the item is a scaled down “junior edition” of a professional guitar. Although sized for children, the overall sturdy construction and high quality sound of the guitar indicates that it is more than just for frivolous use. The description of the item states that it offers great sound, is educational, and rarely needs to be tuned, which lends itself to be used in the serious pursuit of musical study. It is a handcrafted, high-gloss wood lacquer tunable guitar, consisting of 6 metal strings, that is easy to manipulate. Accordingly, the guitar is precluded from classification as a toy.
The applicable subheading for the Schoenhut 605 Guitar 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 https://hts.usitc.gov/current.
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 James Forkan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division