CLA-2-92:RR:NC:1:127 K81477
Dennis Heck
Yamaha Corporation of America
6600 Orangethorpe Avenue
P.O. Box 6600
Buena Park, CA 90622-6600
RE: The tariff classification of felt brass wind and woodwind musical instrument parts from Japan.
Dear Mr. Heck:
In your letter dated November 21, 2003, you requested a tariff classification ruling.
There were no samples or descriptive brochures submitted with your letter. The letter listed the following five product descriptions:
1) B5441060 - a cut to size valve felt (washer) for trumpet (brass wind)
2) G2141101 - a cut to size valve button felt (washer) for baritone horn
and euphonium (brass wind)
3) L0341660 - a cut to size adhesive backed key felt (disc) for flute (woodwind)
4) N1343331 - a cut to size key guard felt (cylinder) for alto saxophone (woodwind)
5) N2441270 - a cut to size adhesive backed felt button for alto saxophone (woodwind)
Based on NY rulings A81975 and R00029, you state that cut to size felt wind instrument parts should be classified as musical instrument parts under heading 9209, HTS. Your statement, though basically true, does not apply to the felt washers of items B5441060 and G2141101. Note 7(b) of chapter 59 indicates that felt washers are classified under heading 5911, HTS.
The applicable subheading for the B5441060 valve felt washer and the G2141101 valve button felt washer will be 5911.90.0080, Harmonized Tariff Schedule of the United States (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 4.2 percent ad valorem.
The applicable subheading for the L0341660 key felt disc, the N1343331 key guard felt cylinder and the N2441270 felt button will be 9209.99.4040, HTS, which provides for other parts for woodwind musical instruments. The rate of duty is 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 646-733-3028.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division