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NY C80492




October 30, 1997

CLA-2-44:RR:NC:2:230 C80492

CATEGORY: CLASSIFICATION

TARIFF NO.: 4407.10.0020; 4407.99.0025

Mr. Charles J. Rufino
Violin Maker and Dealer
24 Balsam Drive
Huntington Station, NY 11746-7702

RE: The tariff classification of spruce and maple blanks for violin parts from Germany and Italy

Dear Mr. Rufino:

In your letter dated October 6, 1997 you requested a tariff classification ruling. Included was your first letter of August 7, 1997 and the information contained therein.

The ruling was requested on wood imported from Europe to be used to make musical instrument parts. The woods commonly used are European maple and European spruce. The wood is sawn to dimensions that allow one instrument component to be produced from each blank. The components consist of the top, the back and the neck block for violins, violas and cellos.

In their imported condition the blanks consist of sawn four-sided pieces of wood which taper across the width. Typical dimensions for a violin top blank and for a violin back blank are 17 inches long by 5 inches wide by a thickness which tapers from 2 inches to 1 inch. Dimensions for a violin neck block blank are 11 inches long by 3 inches wide by a thickness which tapers from 2 inches to 1 inch. One surface of the blanks is planed in order to show the grain of the wood. Back blanks of maple are generally sawn down the center to prevent cracking. The two resulting pieces also taper across the width. The thickness of each half tapers from 1 inch to 1/2 inch.

Photographs of representative blanks were submitted. The dimensions vary somewhat from the above stated typical dimensions. It appears, however, that all thicknesses are over 6 mm. (If the thickness for an imported blank were to be 6 mm or under, a different classification may apply).

The applicable subheading for the European spruce blanks will be 4407.10.0020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm; coniferous; other spruce. The rate of duty will be Free.

The applicable subheading for the European maple blanks will be 4407.99.0025, HTSUSA, which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm; other; maple. 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 Paul Garretto at 212-466-5779.

Sincerely,

Robert B. Swierupski

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