CLA-2-92:OT:RR:NC:N4:424
Mr. Patrick Geraghty
Olor Cantus LLC
10398 Meadowhead Circle
New Market, MD 21774
RE: The tariff classification of a guitar headstock support tool from China
Dear Mr. Geraghty:
In your letter submitted June 7, 2024, you requested a tariff classification ruling.
Photographs and a description of a guitar headstock support tool, the Atlas-C1 were submitted with your inquiry.
The Atlas-C1, a precision guitar headstock support tool, is a stainless-steel clamping device used to strengthen, protect, and brace the region on a stringed instrument, where the headstock meets the neck. All stringed instruments physically undergo constant string pressure on the headstock region which over time can cause it to warp and even break off completely. The Atlas-C1 alleviates the pressure by countering the string force with the perfect amount of counter force. It cradles the underside of the instrument and secures the headstock during transportation and storage. The parts that come in contact with the instrument have a protective wool felt lining to protect its finish.
The applicable subheading for the Atlas-C1 will be 9209.92.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Partsand accessoriesof musical instruments: Other: Parts and accessories for the musical instruments of heading 9202: Other. The general rate of duty will be 4.6% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9209.92.8000, 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 9209.92.8000, 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