CLA-2-92:RR:NC:2:227 C88214
Mr. James F. Morgan
F.W. Myers & Co., Inc.
2600 Cabover Drive, Suite A
Hanover, Maryland 21076
RE: The tariff classification of musical instruments from China.
Dear Mr. Morgan:
In your letter dated May 20, 1998, on behalf of More Marketing and Sales
Force Productivity, you requested a tariff classification ruling.
The merchandise consists of musical instruments that have been reduced in
size and targeted towards the youth and beginner market. The instruments in
question are drums, guitars (valued under $100) and electronic drums.
Since these instruments are not the usual size and are marketed toward
young people, you ask whether classification under 9503.50.0020, HTS, as toy
musical instruments, is correct.
The submitted literature indicates that the subject musical instruments are
for the serious pursuit of music, not limited nor frivolous in use, and,
therefore, precluded from classification in heading 9503, HTS.
The applicable subheading for the drums will be 9206.00.2000, Harmonized
Tariff Schedule of the United States (HTS), which provides for percussion
musical instruments, drums. The rate of duty will be 4.8 percent ad valorem.
The applicable subheading for the guitars will be 9202.90.2000, HTS, which
provides for guitars, valued not over $100 each. The rate of duty will be 5
percent ad valorem.
The applicable subheading for the electronic drums will be 9207.90.0080,
HTS, which provides for other musical instruments, the sound of which is
produced, or must be amplified, electrically. The rate of duty will be 5.4
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