CLA-2-92:OT:RR:NC:N4:424
Ms. Robynn Proctor
Framus & Warwick Music USA
1922 Air Lane Dr.
Nashville, TN 37210
RE: The tariff classification of the “RockBoard PedalSafe” kit and the “RockBoard PedalSafe” covers from China
Dear Ms. Proctor:
In your letter submitted June 28, 2019, you requested a tariff classification ruling.
A description of the “Rockboard Pedalsafe” kit and the “RockBoard PedalSafe” cover were submitted with your inquiry. The “Rockboard Pedalsafe” kit consists of transparent detectable rubber caps that cover the electric guitar pedals and keeps them clean from debris. The kit comes with a black, hard, plastic mounting plate and four metal screws to attach the pedal to the mounting plate. The “RockBoard PedalSafe” cover consists of only the rubber cover and does not include the mounting plate and screws. Both the rubber cover and complete kits are considered to be accessories of musical instruments.
The applicable subheading for the “RockBoard PedalSafe” kit and covers will be 9209.94.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts…and accessories…of musical instruments…: Other: Parts and accessories for the musical instruments of heading 9207: Other.” The general rate of duty will be 2.7 percent 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 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 Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division