The tariff classification of special effects pedals/processors from China

NY R02388 September 1, 2005 CLA-2-85:RR:NC:N1:112 R02388 CATEGORY: Classification TARIFF NO.: 8543.89.9670 Dennis Heck Import Compliance Manager, Yamaha Corporation of America P.O. Box 6600 Buena Park, CA 90622-6600 RE: The tariff classification of special effects pedals/processors from China Dear Mr. Heck, In your letter dated August 5, 2005, you requested a tariff classification ruling. The items concerned are three models of the Magicstomp Effects Processor (UB99A, UB99B and UB99MK2). This is a foot-operated pedal meant to supply additional sounds to a guitar as it is played. These particular models have been expanded with hand controls to facilitate the mixture and volume of sounds. They may also be attached to a computer to download additional sounds and mix these sounds before adding them to the sound library in the Magicstomp. Classification of goods in the Harmonized Tariff Schedule of the United States (HTS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states, “ ... classification shall be determined according to the terms of the headings ... “. General Note 3. (h) (vi) states, “ ... a reference to “headings” encompasses subheadings indented thereunder.”. The applicable subheading for the Magicstomp (UB99A, UB99B and UB99MK2) will be 8543.89.9670, Harmonized Tariff Schedule of the United States (HTS), which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere ... : Other machines and apparatus: Other: Other: Other: Other: Special effects pedals for use with musical instruments”. The rate of duty will be 2.6%. 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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division