CLA-2-92:RR:NC:2: 227 B89140
Mr. Dennis Heck
Yamaha Corporation of America
6600 Orangethorpe Ave.
P.O. Box 6600
Buena Park, CA 90622-6600
RE: The tariff classification of piccolos and parts thereof as well as their molded plastic musical cases from Japan.
Dear Mr. Heck:
In your letter dated August 29, 1997, you requested a tariff classification ruling.
The subject merchandise consists of the following musical instruments and their parts and carrying cases:
a) a completely assembled piccolo with its molded plastic case;
b) a knockdown piccolo with all its required parts;
c) a knockdown piccolo, possessing all its required parts, that is imported with its molded plastic case;
d) a piccolo head joint and body assembly/foot joint that is imported with its molded plastic case;
e) the molded plastic piccolo case.
It is noted that these musical cases, when imported with these piccolos, are considered to be of the class or kind of merchandise that are normally sold with these piccolos.
You claim that the knockdown piccolo consisting of the head joint and body assembly/foot joint that is imported with its molded plastic case should be classified under subheading 9205.90.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for other woodwind musical instruments... flutes and piccolos. Although it is asserted that the subject parts impart the essential character of the musical instrument and, therefore, should be classifiable with its imported case as an unassembled piccolo, noting GRI 2(a) and GRI 5(a), this office has determined that the instant merchandise is basically just parts of the piccolo and should be classified as such. Further, its imported case, being shipped with these parts but not of the kind normally sold with them, should be separately classifiable under heading 4202, HTS.
The applicable subheading for completely assembled and knockdown piccolos (containing all the required parts) with their plastic cases and the knockdown piccolo (containing all required parts) without its case will be 9205.90.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for other wind musical instruments...woodwind instruments: flutes and piccolos. The rate of duty will be 4.9 percent ad valorem.
The applicable subheading of the piccolo's parts consisting of the head joint and body assembly/foot joint will be 9209.99.4040, HTS, which provides for other parts and accessories of musical instruments...for other woodwind musical instruments. The rate of duty will be 2 percent ad valorem.
The appropriate subheading for the molded plastic piccolo cases, both imported alone and with the knockdown piccolo not containing all the required parts, will be 4202.99.9000, HTS, which provides for other musical instrument cases...other: of materials (other than leather, composition leather, sheeting of plastics, textile materials, vulcanized fiber or paperboard)... other. The rate of duty will be 20 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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division