CLA-2-95:OT:RR:NC:N4:424

Gary D. Martin
22225 86th Pl. W.
Edmonds, WA 98026

RE: The tariff classification of a wooden Alphorn from Switzerland

Dear Mr. Martin:

In your letter dated March 25, 2024, you requested a tariff classification ruling. Photographs and a description of a wooden alphorn, were submitted with your inquiry.

An alphorn, also known as an alpenhorn, is a straight several-meter-long wooden natural horn constructed primarily of wood, with a wooden cup-shaped mouthpiece. It is a musical instrument in which a vibrating mass of air produces the initial sound. The alphorn is historically known as a woodwind musical instrument used by mountain dwellers in the Swiss Alps.

The applicable subheading for the wooden alphorn will be 9205.90.4080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other wind musical instrumentsother: woodwind instruments: other, other. The rate of duty will be 4.9 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.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.

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, please contact National Import Specialist Roseanne Murphy at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division