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 > 1999 NY Rulings > NY D85789 - NY D85840 > NY D85817

Previous Ruling Next Ruling
NY D85817




December 24, 1998

CLA-2-49:RR:NC:SP:234 D85817

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.99.8000

Mr. Dennis Heck
Yamaha Corporation of America
P.O. Box 6600
Buena Park, CA 90622-6600

RE: The tariff classification of a printed "size guide" (pattern) from Japan.

Dear Mr. Heck:

In your letter dated December 14, 1998, you requested a tariff classification ruling.

A sample identified as a "Yamaha PDP-23 Grand Piano Size Guide" ("Piano Dimension Pattern") was submitted and is being returned to you as requested. It is a 67" x 100" rectangular sheet of white man-made nonwoven fabric. Printed at one end of the sheet is a blue-and-white depiction of a piano keyboard. Extending behind the keyboard are several curved lines, each of which represents, in actual size and shape, the perimeter or outline of a particular model of a piano sold by your company. Each of the outlines is captioned with the corresponding piano's model number. Adjacent to these patterns is a printed chart which gives the dimensions and weight for each model.

You state that the "size guide" is intended to help prospective piano purchasers decide which model might be most appropriate for them based on the size of the room to be used. The guide can also assist in determining the proper placement of the piano within the room.

The sample "size guide" is packed (in folded condition) in its own 13" x 15" zippered pouch made of the same type of material as the guide itself. Both the guide and the pouch are legibly and conspicuously marked, "Made in Japan."

The applicable subheading for the PDP-23 "size guide" will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) printed matter. For the remainder of 1998, the rate of duty will be 2.9%. Effective January 1, 1999, the rate of duty will be 2.4%.

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 Carl Abramowitz at 212-466-5733.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: