CLA-2-92:RR:NC:1:127 K82795
Ms. Amy Murdoch
The Hipage Company, Inc.
Customs Brokers
5373 Glen Alden Drive
Richmond, VA 23231
RE: The tariff classification of musical instruments from China.
Dear Ms. Murdoch:
In your letter dated January 23, 2004, on behalf of Hohner, Inc., you requested a tariff classification ruling. Samples are being returned as requested.
The submitted samples consist of the following Hohner’s musical instruments: a child’s ukulele, item number HU-212, that measures approximately 21 inches long and features a wooden body with nylon strings; and a child’s accordion, item number UC102B, that has a plastic treble side with seven treble buttons, including a thumb strap, and a plastic bass side with chord, bass, and air buttons, in addition to bellows, constructed of paper and cardboard, with strap. There are also musical instruction booklets for these instruments.
You claim that these items should be classified under subheading 9503.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys…toy musical instruments and apparatus and parts and accessories thereof. However, it has been determined that the subject merchandise, based on the submitted information, is primarily designed for learning purposes, thereby precluding classification under subheading 9503.50.0000, HTS.
The applicable subheading for the ukulele will be 9202.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other string musical instruments…other. The rate of duty will be 4 6 percent ad valorem.
The applicable subheading for the accordion will be 9204.10.8000, HTS, which provides for other accordions and similar instruments. The rate of duty will be 2.6 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 Kalkines at 646-733-3028.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division