CLA-2-92:RR:NC:2: 227 C83504
Mr. Dennis Heck
Yamaha Corporation of America
6600 Orangethorpe Ave.
Buena Park, CA 90622-6600
RE: The tariff classification of grand and upright piano sets from Japan.
Dear Mr. Heck:
In your letter dated January 15, 1998, you requested a tariff classification ruling.
The subject merchandise, referred to as the "Yamaha Silent Upright and Grand Piano Sets," consists of the following: an acoustic/silent piano, a matching padded wood bench, a headphone, an AC/DC adaptor and an owner's manual.
It is stated that although these pianos are fully acoustic, they also incorporate the "Quick Silent System" in which a simple shift of the center piano pedal stops the hammers from reaching the strings, thereby effectively silencing the piano to all outside ears. It is stated that beneath each key of the acoustic piano, there is an optical sensor system that registers every detail of the player's touch. Moreover, this information is sent to an internal tone module where it is instantly transformed into audio signals that are sent to the electronic control unit and output to the stereo headphone.
It is noted that the wooden benches are packaged and then banded to the underside of the pianos which are already carefully covered for protection purposes. Further, both articles are then placed together in a shipping crate and after importation, the subject merchandise is marketed and sold for retail as a set with the headphone, AC/DC adaptor and owner's manual. Since these items are considered to be a set for tariff purposes, it has been determined that the essential character is imparted by the acoustic piano.
The applicable subheading for the acoustic/silent upright and grand piano sets will be 9201.10.0000 and 9201.20.0000, Harmonized Tariff Schedule of the United States (HTS), respectively, which provides for upright and grand pianos. The rate of duty will be 4.8 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
George Kalkines at 212-466-5794.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division