CLA-2-92:RR:NC:2: 227 B87050
Mr. Dennis Heck
Yamaha Corporation of America
6600 Orangethorpe Avenue
P.O. Box 6600
Buena Park, CA 90622-6600
RE: The tariff classification of a music stand and parts thereof from Japan.
Dear Mr. Heck:
In your letter dated June 20, 1997, you requested a tariff classification ruling.
The subject merchandise consists of the following:
a) the "Yamaha HS730 Hi-Hat Stand" a collapsible cymbal stand with foot pedal.
b) the U0638071 Felt Washer, the U0638040 Fiber Washer, U0608100 Rubber Foot and the U0607130 Nylon Bushing are all integral parts of the HS730 Hi-Hat Stand.
The applicable subheading for the HS730 Hi-Hat cymbal stand will be 9209.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for collapsible stands for holding musical instruments. The rate of duty will be 6 percent ad valorem.
The applicable subheading for the U0638071 Felt Washer, if a textile material, will be 5911.90.0080, HTS, which provides for textile products and articles, for technical uses, specified in note 7 of chapter 59, other, other. The rate of duty will be 6.4 percent ad valorem.
The applicable subheading for the U0608100 Rubber Foot will be 4016.99.6050, HTS, which provides for other articles of vulcanized rubber other than hard rubber, other, other. The rate of duty will be 3.6 percent ad valorem.
The applicable subheading for the U0607130 Nylon Bushing will be 3926.90.9890, HTS, which provides for other articles of plastics, other, other. The rate of duty will be 5.3 percent ad valorem.
Your inquiry does not provide enough information for us to give a classification ruling on the U0638040 Fiber Washer. Your request for a classification ruling should include a sample, a fiber content breakdown and state whether or not coated.
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.
Gwenn Klein Kirschner
Chief, Special Products Branch