The tariff classification of a “Smart Guitar” from China

N246327 October 23, 2013 CLA-2-85:OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Idan Beck CEO Incident Technologies, Inc. 11420 Charsan Lane Cupertino, CA 95014 RE: The tariff classification of a “Smart Guitar” from China Dear Mr. Beck: In your letter, which was received by this office on September 16, 2013, you requested a tariff classification ruling. The item concerned is referred to as the “gTar smart guitar”. This item is physically constructed to replicate the appearance and handling of a standard electric guitar. It incorporates a guitar body, neck, fret board, bridge, strings, and an iPhone docking station within the body of the guitar. This electronic device is a MIDI (Musical Instrument Digital Interface) input device for controlling musical applications/programs on a PC, mobile device (iPhone) or synthesizer. MIDI is a standard protocol for the interchange of musical information between musical instruments, synthesizers and computers. The “gTar” does not incorporate sound generators, speakers or amplifier pickups. It is not capable of producing or outputting any type of self-generated sound. It is primarily a guitar shaped input device for musical production and musical education applications. The device measures 35 inches by 13 inches by 2 inches and weighs approximately 7 pounds. The fret board incorporates a multi-touch sensor array and a 96 RGB LED display for user display purposes. The bridge contains a series of piezoelectric sensors which detect string manipulation. When the user plays a particular note or chord (the same way one would on a standard guitar), the sensors detect finger placement and string manipulation, and send this information to a central microcontroller. The microcontroller interprets the information, converts it into the MIDI data standard, and then forwards that data to either a host computer, iPhone or synthesizer, which is running a MIDI application. Based on the data received, the computer, iPhone or synthesizer will create and output the desired sound. You have proposed classification of the “gTar” under subheading 8471.60.90, HTSUS, which provides for other input units for automatic data processing machines. The “gTar” is used to input musical data into a MIDI application/program which is running on a personal computer (PC), mobile device (iPhone), or synthesizer, as such it is not of a class or kind principally or solely used with an ADP machine. Thus, it does not meet Note 5 C (i) to chapter 84, HTSUS for consideration as an automatic data processing (ADP) unit. Also, Note 5 E to Chapter 84, HTSTS states machines working with an ADP machine and performing a specific function other than data processing are to be classified in the headings appropriate to their respective function or, failing that, in residual headings. The applicable subheading for the “gTar” will be 8543.70.9650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere…: Other machines and apparatus: Other: Other: Other: Other.” The rate of duty will be 2.6%. 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 Steven Pollichino at (646) 733-3008. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division