CLA-2-94:S:N:N8:233 896734
Mr. Noel Guerra
C. Bruno & Son
Division of Kaman Music Corporation
3443 E. Commerce Street
San Antonio, TX 78220
RE: The tariff classification of a music stand with carry bag
outfit from Taiwan
Dear Mr. Guerra:
In your letter dated April 4, 1994, you requested a tariff
classification ruling.
The submitted sample consists of the S-Series music stand
with carry bag outfit. Model S105ONB includes a two-section
nickel plated stand that extends up to 57 inches for comfortable
use while standing. The deck is angled at 60 degrees with music
retainer wires to hold manuscripts securely.
Part 2 of Model S105ONB is a fitted bag made of 100 percent
nylon. The bag has an opening, two snaps, a carry handle and is
approximately 2 feet long x 4-1/2 inches wide. The carry bag is
specially shaped to hold the music stand. It is suitable for
long-term use and entered with the stand. It will be classified
with the stand with which it is sold.
You ask in your letter if the country of origin marking is
acceptable. The desk or top portion of the stand which holds the
manuscripts is marked Made in Taiwan. It is permanent,
conspicuous and legible. The bottom portion of the stand does
not have to be marked. The marking of the top portion is
sufficient and acceptable.
The submitted sample will be returned to you under separate
cover.
The applicable subheading for the music stand with carry bag
will be 9403.20.0030, Harmonized Tariff Schedule of the United
States Annotated, HTSUSA, which provides for: Other furniture and
parts thereof: Other metal furniture, other. The rate of duty
will be 4 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director,
New York Seaport