CLA-2-92:RR:NC:2: 227 B88394
Mr. Dennis Heck
Yamaha Corporation of America
6600 Orangethorpe Ave.
P.O. Box 6600
Buena Park, CA 90622-6600
RE: The tariff classification of collapsible and non-collapsible electronic keyboard stands from Japan.
Dear Mr. Heck:
In your letter dated August 12, 1997, you requested a tariff classification ruling.
The subject merchandise consists of the following articles:
a) the Yamaha YKA5600 X-Stand collapsible keyboard stand which is made of tubular steel and has a circular locking mechanism to allow for variable height adjustment.
b) the Yamaha KSX1 collapsible keyboard stand which is made of tubular steel and has a sturdy cross-brace with notches to allow for variable height adjustment.
c) the Yamaha KTB1 collapsible keyboard stand which is made of tubular steel and has cross-bracing for extra strength and stability.
d) the Yamaha LG100 collapsible keyboard stand which is made of heavy-duty steel and has folding legs for easy storage.
e) the Yamaha L2C & L3C collapsible keyboard stands which are made of tubular steel and has 3 knob-bolts that attach to the bottom of most Yamaha portable keyboards.
f) the Yamaha L5 non-collapsible keyboard stand which is made of tubular steel and LW10 and LW11 non- collapsible keyboard stands which are made of particleboard and wood.
The applicable subheading for the Yamaha collapsible musical stands (style numbers YKA5600 X-Stand, KSX1, KTB1, LG100, L2C and L3C) will be 9209.94.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories for musical instruments of heading 9207: collapsible musical instrument stands. The rate of duty will be 5.7 percent ad valorem.
The applicable subheading for the Yamaha non-collapsible steel keyboard stand, style number L5, will be 9403.20.0010, HTS, which provides for other metal household furniture. The rate of duty will be 1.6 percent ad valorem.
The appropriate subheading for the Yamaha non-collapsible wooden keyboard stands, style numbers LW10 and LW11, will be 9403.60.8080, HTS, which provides for other wooden furniture, and dutiable at the rate of 1 percent ad valorem.
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
George Kalkines at 212-466-5794.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division