The tariff classification of a guitar effect processor from Japan

N345901 February 18, 2025 CLA-2-85:OT:RR:NC:N2:212 CATEGORY: Classification TARIFF NO.: 8543.70.9860 Ewa Szczepanski Casio America, Inc. 570 Mt. Pleasant Ave.Dover, NJ  07801 RE:  The tariff classification of a guitar effect processor from Japan Dear Ms. Szczepanski: In your letter dated February 12, 2025, you requested a tariff classification ruling. The merchandise under consideration is identified as the Dimension Tripper and is further described as a guitar effect controller unit. The completed unit is presented as two devices, a receiver and a transmitter, which are packaged together and will be used in conjunction with one another. The receiver is comprised of various knobs and switches as well as audio cable connection points. The receiver is used to set the expression, effects, and other audio modes necessary for the guitar player’s performance. The receiver is connected, via audio cable output, to multiple expression pedals.    The transmitter is comprised of a printed circuit board (PCB) with a radio frequency (RF) module within a plastic case that incorporates a power button and two other control buttons. The transmitter also includes a spring connected to two strap connectors that are intended to be connected to the user’s guitar strap. In use, the transmitter and receiver are connected to each other wirelessly via Bluetooth. The user sets the necessary audio controls on the transmitter, which are then sent to the receiver. The user then adds the audio effects to the guitar by moving the guitar, which extends the internal spring in the receiver. Then a sensor within the transmitter will detect the amount of extension and the value will be sent to the receiver as an output signal. The receiver will process the signal and modify the audio effect parameters to produce the desired audio effects by the user. The unit is meant to replace the traditional expression pedal and allows the guitar player to move around the stage more freely. Based on the rules set forth within the General Rules of Interpretation (GRI) to the Harmonized Tariff Schedule of the United States (HTSUS), classification is first based on the terms of the headings and any relative section or chapter notes. In this case, we find the terms set forth in Section 16 Note 4 to be instructive. This note states: Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in chapter 84 or chapter 85, then the whole falls to be classified in the heading appropriate to that function. We find that the subject unit is presented as two separate components that are interconnected wirelessly and are used in conjunction with one another to perform a specific function. As such, we classify the entire unit per the function of music effect processing. Per past precedence, this function is classified within heading 8543, HTSUS. The applicable subheading for the Dimension Tripper will be 8543.70.9860, HTSUS, which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other: Other.” The general rate of duty will be 2.6% 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Luke LePage at luke.lepage@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division