September 14, 2005 CBP Bulletin Notice on Silent Electric Musical Instruments & Nylon Carrying Cases
In the September 14, 2005 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 39, No. 38), CBP issued a notice proposing to revoke nine classification rulings on various silent electric musical instruments and a nylon case. CBP states that it is proposing to revoke any treatment it has previously accorded to substantially identical transactions that are contrary to its position in this notice.
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CBP states that any party who has received a contrary ruling or decision on the merchandise that is subject to the proposed ruling, or any party involved with a substantially identical transaction, should advise CBP by October 14, 2005, the date that written comments on the proposed ruling are due. Furthermore, CBP states that an importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agent for importations subsequent to the effective date of the final decision in this notice.
CBP also states that this notice cover any rulings on the subject merchandise that may exist but have not been specifically identified.
Proposed Revocation of Nine Classification Rulings
Silent electric musical instruments and carrying case. The nine classification rulings at issue concern items described as: a silent electric violin (NY B89582); a silent electric cello and bass (NY G86610); a silent electric cello and bass and specially fitted nylon carrying cases (NY G88068); a digital drum (NY D85594); a digital percussion drum (NY E89544); EZ electric guitars (NY K82460); a silent brass system for trumpet, trombone, and french horn (NY A88586); an electronic silent drum system (NY B84187); and an electronic drum basic system (NY B85746).
CBP states that these items are musical instruments that in order to produce effective and audible musical sounds require electrical amplification provided by another device such as a speaker system or headphones. Once the silent electric musical instruments are plugged into these other devices, they can be played the same way a conventional musical instrument is played to produce musical sounds.
CBP is proposing to issue HQ 967583 in order to revoke NY B89582, NY G86610, NY G88068, NY D85594, NY E89544, NY K82460, NY A88586, NY B84187, and NY B85746 and classify the above-described instruments and case under HTS 9207.90.00, which provides for other musical instruments, the sound of which is produced, or must be amplified, electrically, rather than under HTS 8543.89.96 (NY B89582, NY G86610, NY G88068, NY D85594, NY E89544, and NY K82460) which provides for other electrical machines and apparatus, having individual functions, not specified or included elsewhere in Chapter 85 and rather than HTS 8543.89.90 (1997) (NY A88586, NY B84187, and NY B85746), which provided for other parts of electrical machines and apparatus having individual functions not specified or included elsewhere in the Chapter 85.
With regard to the carrying cases of NY G88068, CBP is proposing to classify these items under HTS 9207.90.00, rather than HTS 4202.92.9026 (cat 670), which provides for, among other things, other trunks, suitcases, camera cases, musical instrument cases of man-made fibers. (See attachments A-I in CBP's notice for 10-digit current HTS numbers, where applicable.)
According to CBP, Explanatory Note (EN) 85.43 states, in relevant part, that HTS 8543 covers all electrical appliances and apparatus, not falling in any other heading of Chapter 85, nor covered more specifically by a heading of any other HTS Chapter, etc. However, electrical or electronic instruments (other than automatic pianos of HTS 9201) which are not suitable for playing without electrical or electronic equipment fall in HTS 92.07. As a result, CBP finds that the above-described instruments clearly appear to meet the terms of HTS 9207.
Furthermore, CBP states that in accordance with EN 92.07, the silent electric musical instruments are classified under HTS 9207 even if they are imported without the electrical apparatus that is needed to amplify their sound.
With regard to the nylon carrying cases used to carry the silent electric cello and bass, CBP states that the cases are specifically fitted for the electric cellos and basses. As such, General Rule of Interpretation (GRI) 5(a) provides, in pertinent part, that certain cases specifically shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended are to be classified with such articles when of a kind normally sold therewith. Therefore, CBP is also proposing to classify these cases under HTS 9207.90.00.
proposed: 9207.90.00, 5%; current 8543.89.96, 2.6%, 8543.89.90 (1997), 3.1%; 4202.92.9026 (cat 670), 17.6%.
September 14, 2005 CBP Bulletin (Vol. 39, No. 38) available athttp://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2005/vol39_09142005_no38/