CLA-2-92:RR:NC:2:227 J84253

Ms. Claire Doi
Hana Ukulele Co.
P.O. Box 953
Pearl City, Hawaii 96782

RE: The tariff classification of ukuleles imported from the Philippines into a foreign trade zone in Hawaii for processing and finishing

Dear Ms. Doi:

In your letter dated April 23, 2003, you requested a tariff classification ruling.

The articles in question are wood-bodied stringed ukuleles that are imported from the Philippines into a foreign trade zone to be processed and finished. You state that various component parts are shipped to the factory in the Philippines from the United States and combined with wood components from the Philippines to produce unfinished ukuleles. The unfinished ukuleles are then shipped to a foreign trade zone in Hawaii to be finished and made ready for distribution. We have assumed for purposes of our response that the unfinished ukuleles will be admitted into the zone in non-privileged foreign status.

The applicable subheading for the ukuleles will be 9202.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for string musical instruments, other. The rate of duty will be 4.6 percent ad valorem.

Articles classifiable under subheading 9202.90.6000, HTS, which are products of Philippines may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

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