CLA-2-92:OT:RR:NC:N4:424
Mr. Joseph Papa
8531 Mission Falls Circle
Elk Grove, CA 95624
RE: The tariff classification of a digital hi-hat from Japan
Dear Mr. Papa:
In your letter submitted October 31, 2023, you requested a tariff classification ruling.
A photograph and description of a digital hi-hat, the Roland VH-14D, was submitted with your inquiry.
The Roland VH-14D is a digital hi-hat that is used with digital drum sets to emulate the sound and feel of a traditional hi-hat arrangement. The Roland VH-14D consists of two 14” discs or cymbals that contain digital electronic sensors that are used to translate a drumstick strike into a MIDI (Musical Instrument Digital Interface) bit stream, which can then be recorded onto a song track. Also included are steel connectors located in the center of the cymbals that allow the user to attach the hi-hat to a stand that will be operated by his or her foot.
The applicable subheading for the Roland VH-14D digital hi-hat will be 9207.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions): Other, Other.” The rate of duty will be 5% ad valorem.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 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, please contact National Import Specialist Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division