United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY NY82 - NY NY855 > NY NY820

Previous Ruling Next Ruling

---

NY C88214

June 25, 1998

CLA-2-92:RR:NC:2:227 C88214

CATEGORY: CLASSIFICATION

TARIFF NO.: 9206.00.2000; 9202.90.2000; 9207.90.0080

Mr. James F. Morgan

F.W. Myers & Co., Inc.

2600 Cabover Drive, Suite A

Hanover, Maryland 21076

RE: The tariff classification of musical instruments from China.

Dear Mr. Morgan:

In your letter dated May 20, 1998, on behalf of More Marketing and Sales Force Productivity, you requested a tariff classification ruling.

The merchandise consists of musical instruments that have been reduced in size and targeted towards the youth and beginner market. The instruments in question are drums, guitars (valued under $100) and electronic drums.

Since these instruments are not the usual size and are marketed toward young people, you ask whether classification under 9503.50.0020, HTS, as toy musical instruments, is correct.

The submitted literature indicates that the subject musical instruments are for the serious pursuit of music, not limited nor frivolous in use, and, therefore, precluded from classification in heading 9503, HTS.

The applicable subheading for the drums will be 9206.00.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for percussion musical instruments, drums. The rate of duty will be 4.8 percent ad valorem.

The applicable subheading for the guitars will be 9202.90.2000, HTS, which provides for guitars, valued not over $100 each. The rate of duty will be 5 percent ad valorem.

The applicable subheading for the electronic drums will be 9207.90.0080, HTS, which provides for other musical instruments, the sound of which is produced, or must be amplified, electrically. The rate of duty will be 5.4 percent ad valorem.

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 George Kalkines at 212-466-5794.

Sincerely,


Previous Ruling Next Ruling

See also:

• Tariff No.: 9202.90.20 - String musical instruments, o/than w/elect. sound or ampl., guitars, valued not over $100 each (excluding the value of the case)
• Tariff No.: 9206.00.20 - Percussion musical instruments, o/than w/elect. sound or ampl., drums
• Tariff No.: 9207.90.00 - Musical instruments (o/than keyboard except accordions) nesoi, the sound of which is produced, or must be amplified, electrically
• Tariff No.: 9503.50.00 - Toy musical instruments and apparatus and parts and accessories thereof