CLA-2-92:OT:RR:NC:N4:428
Mr. S. Sean Six
Six Imports
4834 West 65th Avenue
Arvada, CO 80003
RE: The tariff classification and country of origin marking of classical and flamenco guitars with cases from Spain.
Dear Mr. Six:
In your letter dated October 5, 2010, you requested a tariff classification ruling.
You submitted a photograph that is representative of the acoustic guitars that you plan to import. They are classical and flamenco guitars which will be hand-made from the following materials: spruce, cedar, mahogany, ebony, Indian rosewood, and maple. You indicate that each guitar will be will valued at more than $100 and will be imported with a hard shell case. The measurements of the case, containing the guitar, will be approximately 44” x 18” x 8”. The total weight of each guitar and case, on average, will be 15 pounds.
The applicable subheading for the classical and flamenco guitars with cases will be 9202.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other string musical instruments (for example, guitars, violins, harps): Other: Guitars: Other.” The rate of duty will be 8.7% 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/.
In regard to the proper marking of the merchandise, the marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.
With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.
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