CLA-2-98:OT:RR:NC:N4:428
Mr. Thomas Hegyi
Flash Cargo Inc.
160-51 Rockaway Blvd.
Jamaica, NY 11434
RE: The tariff classification of a grand piano returned from repair in Austria.
Dear Mr. Hegyi:
In your letter dated October 13, 2010, on behalf of Florence Bocarius (the importer), you requested a tariff classification ruling.
The item to be imported is a Bosendorfer grand piano. The piano had been previously imported into the United States from Austria approximately 35 years ago for personal use. Due to the fact that the piano was recently damaged during a major storm, the importer will be sending the damaged piano to the Bosendorfer plant in Austria for refurbishment, citing the need for original parts and repair requirements to sustain the value of this custom made piano.
The applicable subheading for the grand piano will be 9201.20.0005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Pianos, including player pianos… Grand pianos, Used.” The rate of duty will be 4.7 % ad valorem.
Subheading 9802.00.50, HTSUS, provides a partial duty exemption for articles that are returned to the United States after having been exported to be advanced in value or improved in condition by means of repairs or alterations, provided that the documentary requirements of section 10.8, Customs Regulations (19 CFR § 10.8) are met. For qualifying articles, duty is assessed only on the cost or value of the foreign processing.
Based on the information provided, we find that the piano will be improved in condition by means of repairs or alterations when returned to the United States. Therefore, the piano is eligible for a partial duty exemption pursuant to subheading 9802.00.50, HTSUS, provided that the documentation requirements of 19 CFR § 10.8 are met. The rate of duty of 4.7 percent ad valorem (the rate of duty applicable to used grand pianos) will be assessed only on the value of the repairs or alterations.
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