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NY K83676




March 30, 2004
CLA-2-92:RR:NC:1:127 K83676

CATEGORY: CLASSIFICATION

TARIFF NO.: 9205.90.4080

Mr. Steven De Core
D&D Customhouse Brokerage, Inc.
701 Newark Avenue, Ste. LL1
Elizabeth, NJ 07208

RE: The tariff classification of a musical recorder set from China.

Dear Mr. De Core:

In your letter dated February 25, 2004, you requested a tariff classification ruling. Sample is being returned as requested.

The submitted sample is a musical recorder set that is referred to as the “Learn to Play the Recorder” kit. It consists of an unassembled plastic recorder and a 48-page instructional book with hard cover, as well as a plastic cleaning stick and a fitted textile storage bag, all inserted in a specially designed retail-packed container. It is stated that this merchandise at the time of importation is put up in a manner suitable for sale directly to users without repacking.

It has been determined that there is no one component that imparts the essential character of this set. Therefore, since there is no essential character, this set will be classified, with reference to the General Rule of Interpretation 3 ©, under the heading (in this instance 9205, HTS) which occurs last in numerical order among those components (the book and recorder) which equally merit consideration.

The applicable subheading for the musical recorder set will be 9205.90.4080, Harmonized Tariff Schedule of the United States (HTS), which provides for other wind musical instrumentsother: woodwind instruments: other, other. The rate of duty will be 4.9 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 646-733-3028.

Sincerely,

Robert B. Swierupski
Director,

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