The Tariff Classification of Yamaha EZ Electric "Guitars" from Taiwan.Dear Mr. Heck

NY K82460 February 9, 2004 CLA-2-85:RR:NC:1: 112 K82460 CATEGORY: Classification TARIFF NO.: 8543.89.9695 Mr. Dennis Heck Yamaha Corporation of America 9600 Orangethorpe Avenue P.O. box 6600 Buena Park, CA 90622-6600 RE: The Tariff Classification of Yamaha EZ Electric “Guitars” from Taiwan. Dear Mr. Heck In your letter dated January 12, 2004, you requested a tariff classification ruling. The EZ-EG and EZ-AG electric guitars, literature submitted, are “electronic” acoustic guitars without strings. Since they do not have strings, chord changes and strumming can be made automatically. The applicable subheading for the Yamaha EZ Electric “Guitars” will be 8543.89.9695, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical machines and apparatus, …, not specified or included elsewhere in Chapter 85, HTS. The rate of duty will be 2.6 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 David Curran at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division