CLA-2-92:RR:NC:2:227 C87739
Mr. Dennis Heck
Yamaha Corporation of America
6600 Orangethorpe Ave.
P.O. Box 6600
Buena Park, CA 90622-6600
RE: The tariff classification of celestas from Japan.
Dear Mr. Heck:
In your letter dated May 7, 1998, you requested a tariff
classification ruling.
The subject merchandise consists of celestas which are
percussion musical instruments that substitute for conventional
chimes. These instruments have the outward appearance of a small
piano with pedal and dampers and serve to produce sound by
striking special thick steel plates with mechanical hammers
operated by the keyboard.
It is claimed that the celestas, that serve as a substitute
for chimes, should be properly classified under subheading
9206.00.6000, Harmonized Tariff Schedule of the United States
(HTS), which provides for percussion musical instruments...sets
of tuned bells known as chimes, peals or carillons. However,
although the celestas function in producing similar sounds of
chimes, they are not a "set of tuned bells" as stated in the
above subheading and, therefore, are precluded from consideration
of classification under subheading 9206.00.6000, HTS.
The applicable subheading for the celestas will be
9206.00.8000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other percussion musical instruments.
The rate of duty will be 5.3 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