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 BigToe Footswitch Topper” and the “RockBoard StomPete Footswitch Topper” from China
Dear Ms. Proctor:
In your letter submitted July 3, 2019, you requested a tariff classification ruling.
A description of the “RockBoard BigToe Footswitch Topper” and the “RockBoard StomPete Footswitch Topper” were submitted with your inquiry. Both items are anodized aluminum covers for the buttons on a guitar pedal to make them larger and easier to press while playing. The “BigToe Footswitch Topper” is a two-piece clamp design and is suitable for most common foot switches. The “StomPete Footswitch Topper” is a one-piece clamp design based on industrial emergency stop foot switches and is locked in place with a hex key set screw. A 1.5mm hex key wrench is also included. The footswitch toppers are designed to enlarge the diameter of the existing guitar foot switch button for easier accessibility. Both footswitch toppers are considered to be accessories of musical instruments.
The applicable subheading for the “RockBoard BigToe Footswitch Topper” and the “RockBoard StomPete Footswitch Topper” 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