CLA-2-92:OT:RR:NC:N4:424
Mr. Tobias Mancke
Mancke Flutes
Eulnerstraße 41
Speicher
Germany D-54662
RE: The tariff classification of head joints from Germany
Dear Mr. Mancke:
In your letter submitted June 29, 2017, you requested a tariff classification ruling.
Photographs of 4 types of head joints were submitted with your inquiry. The head joint is the top section of the flute that contains the tone hole or lip plate, where the player initiates the sound by blowing air across the opening. The 4 types of head joints are: metal head joints with metal lip plates for transverse flutes, metal head joints with wooden lip plates for transverse flutes, wooden head joints for transverse flutes and wooden head joints for piccolo flutes with an adapter piece. The metal head joints are composed of silver, gold or platinum while the wooden ones are made from Grenadilla, Rosewood, Kingwood, Cocobolo, Mopane, Pink Ivory, Cocus, Pacific Blackwood, African Olive or Bocote.
The applicable subheading for the head joints will be, 9209.99.4040 Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories of musical instruments: other: other: other: for other woodwind and brass wind musical instruments: for woodwind musical instruments. The rate of duty will be free.
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 https://hts.usitc.gov/current.
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 Associate Hershel Rosenfeld at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division