CLA-2-92:RR:NC:2:227 C88311

Ms. Judy Ryan

Rivertown Trading Co.

1000 Westgate Drive

St. Paul, MN 55114

RE: The tariff classification of bagpipes from Scotland.

Dear Ms. Ryan:

In your letter dated May 22, 1998, you requested a tariff classification ruling.

The sample submitted is a Scottish miniature bagpipe, measuring about 28 inches long, which consists of 3 drones, a blowpipe and chanter of sheesham wood (originating in Pakistan) and a tartan covered bag (originating in Scotland), with all the components assembled in Scotland. The subject merchandise is referred to as a "chanter working set" which allows the instrument to be played on the same basis as a practice chanter. It is stated that the bag can be inflated through the blowpipe in order to play the chanter, noting that the 3 drones on this set are only for presentation purposes.

The applicable subheading for this bagpipe will be 9205.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other wind musical instruments...woodwind instruments: bagpipes. The rate of duty will be free.

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