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NY R01334

February 11, 2005

CLA-2-90:RR:NC:N1:105 R01334

CATEGORY: Classification

TARIFF NO.: 9023.00.0000

Mr. Dennis Heck

Yamaha Corporation of America

P.O. Box 6600

Buena Park, CA 90622-6600

RE: The tariff classification of Harmony Director Model HD-100 from
Japan

Dear Mr. Heck:

In your submissions dated December 27, 2004 and January 18, 25, and 26,
2005, you requested a tariff classification ruling. No samples were
provided.

In the January 18, 2005 resubmission of the ruling request on the
Harmony Director model HD-100, you state that the HD-100 functions
exactly like a normal electronic keyboard, but has the additional
functions of transposition, temperaments, metronome, tuner and built-in
microphone. You proposed classification under 9207.10.0075, HTS, which
provides for musical instruments, keyboard instruments, other than
accordions.

Subsequently, you submitted additional information which indicates that
the Harmony Director is a special training tool that allows a band
director to teach students through example by demonstrating to the
students how their individual notes fit into the complete chord. You
state that an electronic keyboard ranges from \$80-\$200 in retail price
whereas the HD-100 will retail for approximately \$1,000.

Subheading 9207.10.0075, HTS, does not apply to the HD-100 because the
Harmony Director is not a musical keyboard instrument. It is not used by
members of a band, orchestra or other musical group to play music.
Rather it is used by a band director or similar person to demonstrate to
students.

In your January 25, 2004 submission, you proposed classification in
9031.80. While that does apply to devices which help individuals and
groups to tune their instruments, the HD-100 has several major features
which are quite independent of that, e.g., the keyboard, built in
metronome, and the ability to demonstrate several different
temperaments, including Pythagorean temperament. Also, the HD-100 is
quite different from the items in the Practice Tools - Tuners section of
the current Yamaha website and is not listed as a subdivision of
Practice Tools, but rather as a separate division by itself.

The information there states:

> "The Harmony Director lets you demonstrate to your students how their
> individual notes fit into complete chords It allows you to teach them
> through examples rather than words alone, the kind of harmonic
> understanding that takes many years of experience to develop. The
> Harmony Director can help your ensemble move from good to
> outstanding."

Its 49 key keyboard is sufficient for demonstrating principles, etc, but
would be considered unacceptably limited for an advanced performance or
practice piano.

The applicable subheading for the HD-100 will be 9023.00.0000,
Harmonized Tariff Schedule of the United States (HTS), which provides
for instruments, apparatus and models, designed for demonstrational
purposes (for example, in education or exhibitions), unsuitable for
other uses, and parts and accessories thereof. The rate of duty will be
free.

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 J. Sheridan at 646-733-3012.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division