CLA-2-63:OT:RR:NC:TA:351

Darcy Dyer
Guitar Center, Inc.
950 Northfield Drive
Brownsburg, IN 46112

RE: The tariff classification of a guitar holder from Italy

Dear Ms. Dyer:

In your letter dated January 11, 2010, you requested a tariff classification ruling.

The submitted sample is a called a Bass Keeper. It allows a bass guitar to safely and securely stand against the side of an amplifier. It is composed of two textile straps, each 3¼” wide; one strap is 13” long, the other is 9½”. They are sewn together perpendicularly in the center, forming a cross. Running along the center of each strap are hook-and-loop fastener strips, with the hooks on one surface and the loops on the opposite.

One strap wraps around the neck of the bass guitar and the other strap either wraps around the handle of the amp or attaches via the hook-and-loop fastener strips to the felt of the cabinet.

The applicable subheading for the Bass Keeper will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Then sample will be returned as you have requested.

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 Mitchel Bayer at (646) 733-3102.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division