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 Step Up kit from China
Dear Ms. Proctor:
In your letter submitted September 19, 2019, you requested a tariff classification ruling.
Photographs and a description of the RockBoard Step Up kit was submitted with your inquiry. The product consists of three powder coated steel plates that are used as risers to increase the height of electric stringed instrument effects pedals which are organized on a pedalboard. The step up plates included in the kit are sized as narrow, wide and extra-wide. Each plate is to be mounted to the desired location on the pedalboard and then the pedals are attached with the provided hook and loop tape. The step up plates are designed to compensate for the angle of the pedalboard, level it with the floor and raise the pedal’s foot switch for accessibility. The step up kit is compatible with RockBoard and other brand pedalboards. The RockBoard Step Up kit is considered to be an accessory of musical instruments.
The applicable subheading for the RockBoard Step Up kit 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9209.94.8000, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9209.94.8000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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