CLA-2-92:OT:RR:NC:N4:428
Mr. Dennis Morse
BDP International, Inc.
2721 Walker Avenue N.W.
Grand Rapids, MI 49504
RE: The tariff classification of a guitar strap from China.
Dear Mr. Morse:
In your letter dated July 6, 2011, you requested a tariff classification ruling on behalf of your client, Meijer Distribution.
The item under consideration is a Paper Jamz Guitar Strap, item number 6273, which measures approximately 48.0” in length by 1.5” in width. You state that the strap is constructed primarily of woven material, and has a plastic adjustment buckle and faux leather straps. Your sample is being returned as requested.
In your ruling request you propose classification of the guitar strap in 9503.00, Harmonized Tariff Schedule of the United States (HTSUS) which provides for “Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls, other toys; reduced-scale (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof.” You further state that the guitar strap is primarily used for the Paper Jamz guitar, but could also be used with other guitars. Examination of the sample confirmed that the instant guitar strap is suitable for use with traditional guitars as well as the Paper Jamz guitar. The guitar strap does not belong to a class or kind of merchandise that is solely or principally used as an accessory to a toy. Therefore, classification in 9503.00, HTSUS, is precluded.
The applicable subheading for the guitar strap will be 9209.92.8000, HTSUS, which provides for “Parts…and accessories…of musical instruments…: Other: Parts and accessories for the musical instruments of heading 9202: Other.” The general rate of duty will be 4.6% 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 Nicole Sullivan at (646) 733-3028.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division