CLA-2-92:RR:NC:MM:114 K89811
Mr. Dennis Heck
Yamaha Corporation of America
6600 Orangethorpe Avenue
P.O. Box 6600
Buena Park, CA 90622-6600
RE: The tariff classification of rubber buttons for pianos from Japan
Dear Mr. Heck:
In your letter dated September 23, 2004 you requested a tariff classification ruling.
You submitted a sample of part number T6001396 which you state is a typical example of rubber buttons (white, black and brown) that are imported as parts for various Yamaha pianos. The buttons are made of polychloroprene synthetic rubber and are designed to be inserted and glued into the 10mm holes drilled in piano top boards. The purpose of the rubber buttons is to protect the piano finish and reduce vibration while in use when the top board is closed.
The applicable subheading for the rubber buttons will be 9209.91.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories for pianos. The rate of duty will be 4.2 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 Barbara Kiefer at 646-733-3019.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division