Mr. John J. Mauri
80 Broad Street, 9th Fl.
New York, NY 1004-2209
RE: The tariff classification of various felt damper, hammer, and under
hammer sheets, as well as numerous cut to size parts and accessories for use in
pianos, from France.
Dear Mr. Mauri:
In your letters dated January 30th and March 27, 1996, on behalf of
Laoureux, Deville-Les-Rouen, France, you requested a tariff classification
A brochure was submitted depicting the various products that you intend to
import. The first three items, identified as damper, hammer and under hammer
sheets, consists of wool felt sheets in the following sizes
Damper Sheets Hammer Sheets Under Hammer Sheets
700mm x 500mm 1,000mm x 1,000mm 1,000mm x 750mm
5.0 to 10mm one hand 20 to 28mm one end 1.0 to2.0mm
other hand 2.5 to 6.0 other 6.0 to 8.0mm
density density density
(0.11 to0.15) (0.40 to 0.650) (about 0.650)
Additionally, you furnished an extensive variety of cut to size and shape
pieces composed of varying amounts of wool felt, glue, wood and/or cardboard.
Each of these configurations represent made up individual parts such as piano
dampers, hammer sheets, dampers sheets, dampers sets, and damper strips, etc.,
which in their imported condition, are ready to be placed inside the respective
pianos for which they are custom designed to fit.
The applicable subheading for the damper sheets, hammer sheets and under
hammer sheets, which after importation will be cut to size and shape before
being incorporated into the respective pianos for which they are designed to
fit, will be 5602.21.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for felt, not impregnated, coated, covered or laminated,
other than needleloom, of wool or fine animal hair. The rate of duty will be
62.8 cents/kg plus 9.5 percent ad valorem.
The applicable subheading for the specific cut to size and shape parts,
will be 9209.91.8000, HTS, which provides for other parts and accessories for
pianos. The duty rate is 4.9 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 Barth at 212-466-5884.
Roger J. Silvestri