CLA-2 R:C:M 957653 DFC
Mr. Noel Guerra
C. Bruno & Son
Division of Kaman Music Corporation
3443 E. Commerce Street
San Antonio, TX 78220
RE: Stand, music/w Carry bag; NYRL 896734 revoked
Dear Mr. Guerra:
This is in reference to New York Ruling Letter (NYRL)
896734, dated April 19, 1994, issued to you by the Area Director
of Customs, New York Seaport, concerning the tariff
classification under the Harmonized Tariff Schedule of the United
States (HTSUS), of a metal collapsible music stand with a fitted
nylon carry bag. We have reviewed that ruling and determined
that it is in error. Pursuant to section 625(c)(1), Tariff Act
of 1930 (19 U.S.C. 1625(c)(1))) as amended by section 623 of
Title VI (Customs Modernization) of the North American Free Trade
Agreement Implementation Act (Pub L. 103-182, 107 Stat. 2057),
notice of the proposed revocation of NYRL 896734 was published on
March 29, 1995, in the CUSTOMS BULLETIN, Volume 29, Number 13.
FACTS:
The merchandise in issue, identified as model S1050NB, is a
light weight metal collapsible music stand and a carry bag. The
music stand is used to hold music in a playing position. It
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. The stand folds easily for travel and storage.
The carry bag is made of 100% nylon. It has an opening, two
snaps, a carry handle and is approximately 2 feet long x 4-1/2
inches wide and is specially shaped t hold the music stand. It
is entered with the stand and is suitable for long-term use.
In NYRL 896734, Customs ruled that the music stand with the
fitted carry bag is classifiable nder subheading 9403.20.00,
HTSUS, which provides for other furniture and parts thereof,
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other metal furniture. The applicable rate of duty for this
provision was 4% [currently 3.2] ad valorem.
ISSUE:
Whether the merchandise is classifiable under heading 9209,
HTSUS, which provides for parts and accessories of musical
instruments or under heading 9403, HTSUS, which provides for
other furniture and parts thereof.
LAW AND ANALYSIS:
Classification of goods under the HTSUS is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes, and, provided
such headings or notes do not otherwise require, according to
[the remaining GRI's]." In other words, classification is
governed first by the terms of the headings of the tariff and any
relative section or chapter notes.
The fitted nylon carry bag is classified in the same manner
as the music stand following GRI 5(b), HTSUS, which provides, as
follows:
5. In addition to the foregoing provisions, the following rules
shall apply in respect of the goods referred to therein:
(a) Camera cases, musical instrument cases, gun cases,
drawing instrument cases, necklace cases and similar
containers, specially shaped or fitted to contain a
specific article or set of articles, suitable for long-
term use and entered with the articles for which they
are intended, shall be classified with such articles
when of a kind normally sold therewith. This rule does
not, however, apply to containers which give the whole
its essential character[.]
In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes (EN's)
should be consulted for proper guidance. The EN's although not
dispositive or legally binding provide a commentary on the scope
of each heading of the HTSUS, and are generally indicative of the
proper interpretation of these headings. See T.D. 89-80, 54 FR
35127, 35128 (August 23, 1989).
Classification of the subject music stand under subheading
9403.20.00, HTSUS, was predicated on an interpretation of EN's
94.03 and 92.09. EN 94.03, at page 1578 states, in pertinent
part that "[t]he heading includes furnitures for: . . . music
cabinets, music stands for desks . . ." EN 92.09, at page 1565
states that "[t]he heading also excludes. . . music stands or
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desks constructed for placing on the floor or ground (heading
94.03) . . ."
Subheading 9209.99.10, HTSUS, provides, in pertinent part,
for parts and accessories of musical instruments, other, other,
lyres and other music holders for attachment to musical
instruments, and collapsible stands for holding music or for
holding musical instruments. A reading of subheading 9209.99.10,
HTSUS, persuades us that the music stands referred to in En 94.03
are the fixed or rigid type rather than the light weight metal
collapsible type ruled on in NYRL 896734. Consequently,
classification of the collapsible music stand with the fitted bag
under subheading 9209.99.10, HTSUS, is appropriate.
HOLDING:
The collapsible music stand with the fitted nylon bag is
dutiable at the rate of 5.7% ad valorem under subheading
9209.99.10, HTSUS.
Accordingly, NYRL 896734 is revoked. In accordance with 19
U.S.C. 1625(c)(1) this ruling will become effective 60 days after
its publication in the CUSTOMS BULLETIN. Publication of rulings
or decisions pursuant 19 U.S.C. 1625(c)(1) does not constitute a
change of practice or position in accordance with section
177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).
Sincerely,
John Durant, Director
Commercial Rulings Division