HQ 084002: Audio-frequency electric amplifiers; guitar amplifier; container/case of textile material

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 084002
                                    July 14, 1989



          CLA-2  CO:R:C:G  084002  KK

          CATEGORY:  Classification

          TARIFF NO:  8518.40.20; 4202.92.90

          F.L. Kraemer
          President
          F.L. Kraemer & Co. Inc.
          Custom Brokers, Forwarding Agents,
          Freight Brokers
          53 Park Place
          New York, N.Y. 10007

          RE:   Audio-frequency electric amplifiers; guitar
                amplifier; container/case of textile material


          Dear Mr. Kraemer:

                Your request of March 16, 1989, for a binding ruling on
          behalf of your client, LP Music Group, under the Harmonized
          Tariff Schedule of the United States Annotated (HTSUSA),
          regarding the tariff classification of a rack mountable  electric
          guitar amplification effect device and case, whether imported
          separately or together, was referred to this office for a direct
          reply to you.

          FACTS:

                The subject merchandise consists of the Digital Delay PD-
          3000 rack mountable electric guitar amplification effect device
          and the EIA-310C nylon carrying case with plywood box frame and
          riveted aluminum corner side rails.  Products of Taiwan, the
          articles may be imported either separately or together.

                The Digital Delay PD-3000 is used to amplify, alter and
          enhance the musical instrument with which it is used.  In
          essence, the PD-3000 amplifies electrical signals of frequencies
          falling within the range of the human ear.

                The EIA-310C carrying case, constructed of an outer nylon
          padded sleeve, a plywood box framed inner case and riveted
          aluminum cornered side rails, is designed for exclusive use with
          musical amplifying components.  When in use, the amplification
          components can either remain secured in the case by screws or
          transferred to a mounting rack.












                                        - 2 -


          ISSUES:

                Whether the Digital Delay PD-3000, when imported
          separately, is classifiable in heading 8518, HTSUS, which
          provides for "audio-frequency electric amplifiers," or in heading
          8543, HTSUS, which provides for "[e]lectrical machines and
          apparatus . . . not specified or included elsewhere in this
          chapter," or in heading 9209, HTSUS, which provides for "[p]arts
          . . . and accessories . . . of musical instruments."

                Whether the EIA-310C carrying case, when imported
          separately, is classifiable as a "part" of the article with which
          it is used; or alternatively, in heading 4202, HTSUS, which
          provides for "[t]runks, suitcases . . . musical instrument cases
          . . . and similar containers."

                Whether the Digital Delay PD-3000 and the EIA-310C carrying
          case, when imported together, are classifiable in the same or in
          separate HTSUS headings.

          LAW AND ANALYSIS:

                Classification of merchandise under the HTSUSA is governed
          by the General Rules of Interpretation (GRI's).  GRI 1 states, in
          part, that classification shall be determined according to the
          terms of the headings and any relative section and chapter notes.
          The Explanatory Notes, the official interpretation of the HTSUSA
          at the international level, provide a commentary on the scope of
          each heading of the Harmonized System, and are thus useful in
          ascertaining the tariff schedule of merchandise.

                Chapter 92, Note 1(b) at 1555, provides in pertinent part:

                1. This Chapter does not cover:

                      (b)   Microphones, amplifiers . . . or other
                            accessory instruments, apparatus or equipment
                            of Chapter 85 or 90, for use with but not
                            incorporated in or housed in the same cabinet
                            as instruments of this Chapter.

          Accordingly, if the Digital Delay PD-3000 electric guitar
          amplification device is classifiable in Chapter 85, it cannot
          fall to be classified in heading 9209, HTSUS.  

















                                        - 3 -


                Consistent with the language of heading 8518, HTSUS, which
          provides for "audio-frequency electric amplifiers," the PD-3000
          amplifies and otherwise alters the sound of the instrument with
          which it is used.  Also instructive is General Chapter Note (4)
          to Chapter 85 at 1332, which states that Chapter 85 covers
          "[i]nstruments and appliances for recording or reproducing
          sound."  The Digital Delay PD-3000's are also accurately
          described in Explanatory Note (D) to heading 8518 at 1365 as
          "[a]udio-frequency amplifiers . . . used for the amplification of
          electrical signals of frequencies falling within the range of the
          human ear."

                Accordingly, the Digital Delay PD-3000 is properly
          classifiable in heading 8518, HTSUS.  This being the case,
          heading 8543, HTSUS, which provides for "[e]lectrical machines
          and apparatus . . . not specified or included elsewhere in this
          chapter," is not applicable.

                Heading 4202, HTSUS, which provides for "[t]runks,
          suitcases . . . musical instrument cases . . . and similar
          containers . . . of textile materials," specifically describes
          the EIA-310C carrying case.  Insofar as the EIA-310C may also be
          classifiable as a "part" of the articles of heading 8518, HTSUS,
          the fact that the same is more specifically described in heading
          4202, HTSUS, precludes its classification as a "part" in heading
          8518, HTSUS.  See GRI 3(a).

                GRI 5(a) states in pertinent part that:

                . . . musical instrument cases . . . and similar
                containers, specifically shaped or fitted to contain a
                specific article or set of articles, suitable for long-term
                use and presented with the articles for which they are
                intended, shall be classified with such articles.

          The EIA-310C carrying case is specifically shaped and fitted to
          contain the Digital Delay PD-3000 and is designed for long-term
          use with the same.  Accordingly, when the EIA-310C is imported
          with the PD-3000, it is properly classifiable with the same in
          heading 8518, HTSUS.





















                                        - 4 -


          HOLDING:

                The Digital Delay PD-3000, when imported separately, is
          properly  classifiable in subheading 8518.40.20, HTSUS, which
          provides for "audio-frequency electric amplifiers . . . [a]udio-
          frequency electric amplifiers . . . [o]ther," dutiable at 4.9
          percent ad valorem.

            The EIA-310C carrying case, when imported separately, is
          properly classifiable in subheading 4202.92.90, HTSUS, which
          provides for "[t]runks, suitcases . . . musical instrument cases
          . . . and similar containers . . . of textile materials . . .
          [o]ther . . . [o]ther . . . [o]ther," dutiable at the rate of 20
          percent ad valorem and as a product of Taiwan, subject to
          applicable quota and visa restrictions.

                When imported together, the Digital Delay PD-3000 and the
          EIA-310C carrying case are classifiable in subheading 8515.40.20,
          HTSUS, which provides for "audio-frequency electric amplifiers
          . . . [a]udio-frequency electric amplifiers . . . [o]ther,"
          dutiable at the rate of 4.9 percent ad valorem.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division