CLA-2-42:RR:NC:3:351 K82765
Thaddeus Gapinski
Import Manager
C/o Port Brokers, Inc.
152-60 Rockaway Boulevard
Jamaica, NY 11434
RE: The tariff classification of guitar shoulder straps from China
Dear Mr. Gapinski:
This letter replaces the ruling letter we sent to you under file number K82357 which, due to an inadvertence, placed the articles under an incorrect tariff number. A corrected letter follows.
In your letter dated January 5th, 2004, you requested a tariff classification ruling. The ruling request is on behalf of J. D’Addario & Company, Inc.
The submitted samples are two different styles of guitar straps. The first sample, identified as Item #30P000, measures approximately 46” in length and is constructed of webbed nylon fabric. It features a shoulder pad and molded plastic buckles and leather fittings.
The second sample is the same as the first, with the only difference being that it lacks a shoulder pad.
The applicable subheading for the guitar straps will be 9209.92.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories for the musical instruments of heading 9202: other. The rate of duty will be 4.6 percent ad valorem.
The samples will be returned as requested.
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 Mitchel Bayer at 646-733-3102.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division