The tariff classification of a learn-to-play guitar kit from China.

N060016 May 20, 2009 CLA-2-85:OT:RR:E:NC:1:108 CATEGORY: Classification TARIFF NO.: 8523.40.5000 Mr. Ian Weintraub Powerhouse Customs Brokerage Services 149th Avenue Jamaica, NY 11434 RE: The tariff classification of a learn-to-play guitar kit from China. Dear Mr. Weintraub: In your letter dated May 8, 2009, on behalf of Aim Global, you requested a tariff classification ruling. The subject merchandise, based on the submitted information, is a learn-to-play guitar kit, which is referred to as the “Learn & Master GUITAR.” This kit, which is designed to instruct the user how to play the guitar, consists of a paperback lesson book with ten corresponding DVD’s. It is noted that this merchandise, which will be imported in a retail-packed condition, is considered to be a set for tariff classification purposes with the essential character being imparted by the DVD’s. The applicable subheading for this merchandise will be 8523.40.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37: Optical media: Recorded optical media: Other: Other. The rate of duty will be 2.7 percent 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 http://www.usitc.gov/tata/hts/. 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 Lisa Cariello at (646) 733-3014. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division