March 28, 2007 CBP Bulletin Notice on Silent Electric Musical Instruments
In the March 28, 2007 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 41, No. 14), CBP published a notice revoking eight classification rulings and revoking a treatment as follows:
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Revocation of rulings; revocation of treatment. CBP is revoking eight rulings on the classification of silent musical instruments. CBP is also revoking any treatment it has previously accorded to substantially identical transactions.
According to CBP, the revocations are effective for merchandise entered or withdrawn from warehouse for consumption on or after May 27, 2007.
Silent Musical Instruments. The items are 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); 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 issuing HQ W967583 in order to revoke NY B89582, NY G86610, NY G88068, NY D85594, NY E89544, NY K82460, NY B84187, and NY B85746 and classify the above-described instruments (and cases if imported together), under 9207.90.00, which provides for other musical instruments, the sound of which is produced, or must be amplified, electrically, rather than under 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 8543.89.90 (1997) (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.
Based on comments received on the notice of proposed revocations, CBP has now determined that silent electronic brass systems, which were the subject of NY A88586, are not musical instruments because they do not produce musical sounds. Ruling NY A88586 remains unchanged.
According to CBP, Explanatory Note (EN) 85.43 states, in relevant part, that 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 chapter, etc. However, electrical or electronic instruments (other than automatic pianos of 9201) which are not suitable for playing without electrical or electronic equipment fall in 9207. As a result, CBP finds that the above-described instruments clearly appear to meet the terms of 9207. Furthermore, CBP states that in accordance with EN 92.07, the silent electric musical instruments are classified under 9207 even if they are imported without the electrical apparatus that is needed to amplify their sound.
With regard to the nylon carrying cases of NY G88068, CBP is classifying these items under HTS 9207.90.00 if imported together based on General Rule of Interpretation (GRI) 5(a) which 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. If the bags are imported separately without the silent musical instruments, in order to be classified in subheading 4202.92.5000 as musical instrument cases, rather than in subheading 4202.92.9026 other cases of man-made fiber, the burden will be on the importer to show that the bags are specifically fitted for the specific musical instrument.
new: 9207.90.00, 5% and 4202.92.5000,4.2% ; previous: 8543.70.9650, 2.6% (prior to HTSUS changes 8543.89.96, 3.1%) and 4202.92.9026, 17.6%
(See ITT's Online Archives or 09/22/05 news, 05092245, for BP summary of proposed revocations of NY B89582, NY G86610, NY G88068, NY D85594, NY E89544, NY K82460, NY A88586, NY B84187, and NY B85746)
March 28, 2007 CBP Bulletin (Vol. 41, No.14) available athttp://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2007/