CLA-2-92:RR:NC:2:227 E83766
Mr. Karl F. Krueger
AEI Customs Brokerage Services
P.O. Box 5129
Southfield, MI 48086-5129
RE: The tariff classification of music stands from Canada.
Dear Mr. Krueger:
In your letter dated June 14, 1999, on behalf of Fort Stands and Benches, you requested a tariff classification ruling.
The subject merchandise consists of the following music stands:
a) two lightweight collapsible metal music stands, style numbers MS-1-1(B) and MS- 2-2 (B).
b) two non-collapsible metal music stands, style numbers MS-2-4(B) and MS-2-4(A). They feature non-lightweight rests or tablets that do not collapse, although they can be removed, and heavy-duty tubular steel bases. It is stated that these stands are not designed for insertion into two-foot by four-inch bags (in contrast to collapsible music stands) and are constructed to remain standing for long periods of time.
The applicable subheading for the collapsible music stands, style numbers MS-1-1 (B) and
MS-2-2 (B), will be 9209.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of musical instruments…collapsible stands for holding music or for holding musical instruments. The general rate of duty will be 5.7 percent ad valorem.
The applicable subheading for the non-lightweight, non-collapsible metal music stands, style numbers MS-2-4(B) and MS-2-4(A), will be 9403.20.0030, HTS, which provides for other furniture and parts thereof, other metal furniture, other. The duty rate will be free.
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 212-637-7073.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division