CLA-2-95:OT:RR:NC:N4:424
Ms. Christine Hodges
911 Lamplighter Ln.
Lincoln, NE 68510
RE: The tariff classification of a concertina from Ireland
Dear Ms. Hodges:
In your letter submitted on October 25, 2024, you requested a tariff classification ruling.
Photographs and a description of the concertina were submitted with your inquiry.
The article under consideration is a free-reed wind musical instrument that produces sound by pushing and pulling air through reeds using bellows, similar to that of an accordion. It contains two wooden sides, each with a leather strap for the player's hands. On one side there are 15 treble buttons and one air button, while on the other side there are 15 bass buttons. The two sides are joined by paper and leather bellows. You suggest that the classification should be 9205.90.18. We agree.
The applicable subheading for the concertina will be 9205.90.1800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs: Other: Accordions and similar instruments; mouth organs: Accordions and similar instruments: Other. The rate of duty will be 2.6%.
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, contact National Import Specialist Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division