CLA-2-92:OT:RR:NC:N4:428
Ms. Darcy Dyer
Guitar Center, Inc.
950 Northfield Drive
Brownsburg, IN 46112
RE: The tariff classification of a bass drum pedal and musical instrument stands from China.
Dear Ms. Dyer:
In your letter dated September 28, 2009, you requested a tariff classification ruling.
The subject merchandise is identified as a “Sound Percussion© 4-Piece Drum Hardware Pack”, Model SP701HDW, consisting of four pieces of drum hardware, all imported within one box for immediate consumer purchase. The hardware pieces are as follows:
Chain-driven bass drum pedal, designed to allow the drummer to strike the bass drum with their foot
Double-braced snare drum stand, collapsible, designed to hold a snare drum
Double-braced boom cymbal stand, collapsible, designed to hold a cymbal
Double-braced hi-hat stand, collapsible, designed to hold a hi-hat
You have submitted photographs of the items with your request.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.
The Sound Percussion© 4-Piece Drum Hardware Pack is not considered to be a set for tariff classification purposes since it does not consist of at least two different articles which are, prima facie, classifiable in different headings, nor are the components put up together to meet a particular need or carry out a specific activity.
The applicable subheading for the Sound Percussion© 4-Piece Drum Hardware Pack”, Model SP701HDW, drum hardware pieces (bass drum pedal, snare drum stand, boom cymbal stand, and hi-hat stand), will be 9209.99.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of musical instruments… Other: Mutes for musical instruments; pedals, dampers and spurs for drums; pedals and holders for cymbals; lyres and other music holders for attachment to musical instruments; and collapsible stands for holding music or for holding musical instruments.” The rate of duty will be 5.7% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Sharon Chung at (646) 733-3028.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division