CLA-2-92:RR:NC:2:227 C83690
Mr. Jim Wickstead
PBB Global Logistics
434 Delaware Ave.
Buffalo, NY 14202
RE: The tariff classification of an electric harp from Canada.
Dear Mr. Wickstead:
In your letter dated January 8, 1998, on behalf of Phoenix Wood Products Corporation, you requested a tariff classification ruling.
The subject merchandise is an electric harp, consisting of a wooden construction, which measures approximately 8 feet in height by 4 feet in width and possesses an electronic control system, complete with one directional speaker, that is installed in the harp prior to shipping. It is stated that the strings of the harp are actually light beams that, when broken, are designed to generate a musical note.
You suggest that this merchandise is more properly classified under subheading 9202.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other stringed musical instruments, in noting that the Explanatory Notes of the Harmonized Commodity and Coding System (covering heading 9202, HTS) does not exclude musical instruments in which the sound may be electrically amplified. However, since these harps can only be played by breaking the light beams, operated via the electronic control system, consideration of classification under this subheading is precluded.
The applicable subheading for these electric harps will be 9207.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other musical instruments, the sound of which is produced, or must be amplified, electrically. The general rate of duty will be 5.4 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