CLA-2-92:OT:RR:NC:N4:428
Ms. Melanie Vaillant
Kheops International, Inc.
P.O. Box 177
Colebrook, NH 03576
RE: The tariff classification of a Rain Stick from Peru.
Dear Ms. Vaillant:
In your letter dated July 22, 2010, you requested a tariff classification ruling.
The submitted sample is a musical instrument identified as a Rain Stick, #31008. The Rain Stick measures approximately 23 ¼ inches in length and is made from a hollow bamboo tube containing small rocks. Both ends of the tube are sealed. When shifted, the Rain Stick produces a rain-like sound as the rocks cascade from one end to the other. The exterior of the Rain Stick is painted black and is decorated with celestial design consisting of a depiction of a gold colored sun and a silver colored crescent moon in bas-relief. The sun and moon are attached to one another side by side, and both have facial features. Surrounding the sun and moon are silver-colored stars and small rocks in assorted colors. A strip of plain woven narrow fabric in the colors of the rainbow is wrapped around each end of the Rain Stick. You indicate that the Rain Stick is not a children’s toy and that it is not intended for use by children.
The applicable subheading for the Rain Stick will be 9206.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas): Other.”. The rate of duty will be 5.3% ad valorem.
Articles classifiable under subheading 9206.00.8000, HTSUS, which are products of Peru are currently entitled to duty free treatment under the United States-Peru Trade Promotion Agreement Implementation Act, or under the Andean Trade Preference Act (ATPA), upon compliance with all applicable regulations.
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