CLA-2-39:RR:NC:SP:221 J89844
Mr. Dennis Heck
Yamaha Corporation of America
6600 Orangethorpe Avenue
P.O. Box 6600
Buena Park, CA 90622-6600
RE: The tariff classification of plastic and leather handles from Japan.
Dear Mr. Heck:
In your letter dated October 20, 2003, you requested a tariff classification ruling.
Three samples were provided with your letter. Style Number BX402010 is a plastic handle for a clarinet case. Style BX402120 is a leather handle for a clarinet case. Style BX402106 is a leather handle for a trumpet case.
You propose that the plastic handle be classified under 3926.90.9880 Harmonized Tariff Schedule of the United States (HTS). However, handles are more specifically provided for under 3926.90.2500, HTS, which provides for handles and knobs, not elsewhere specified or included, of plastics. The rate of duty will be 6.5 percent ad valorem.
The applicable subheading for the leather handles will be 4205.00.8000, HTS, which provides for other articles of leather or of composition leather: other: other. The rate of duty 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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division