CLA-2-92:RR:NC:MM:114 L81479
Mr. Dennis Heck
Yamaha Corporation of America
6600 Orangethorpe Avenue
P.O. Box 6600
Buena Park, CA 90622-6600
RE: The tariff classification of The Survival Kit 2 from China
Dear Mr. Heck:
In your letter dated October 21, 2004 you requested a classification ruling.
The Survival Kit 2 consists of a nylon keyboard carrying case with shoulder strap and an X-Style collapsible keyboard stand. The carrying case fits all 49 and 61 key Yamaha portable keyboards except the Tyros, PSR8000, 9000, GX76 and 9000 Pro Series keyboards. The case has a large flat zippered pocket that allows the user to store a music rest, sheet music, etc. The carrying case also has a large exterior pocket to carry other gear. The case’s dimensions are 46 inches by 20 inches.
You suggest that the Survival Kit 2 is classifiable as a set under subheading 9209.94.4000, HTS, which provides for parts and accessories for the musical instruments of heading 9207: collapsible musical instrument stands.
The Survival Kit 2 is not classifiable as a set because it does not satisfy GRI 3(b). The carrying case and keyboard stand are presented put up for retail sale as a kit; however, the two articles do not meet a particular need or carry out a specific activity. The carrying bag is used to carry the X-Style keyboard stand, a keyboard and other articles during travel. The X-Style keyboard stand is used to hold the keyboard while the keyboard is in use. The two articles in the Survival Kit 2 have individual uses. Each article is separately classified in the Harmonized Tariff Schedules.
The applicable subheading for the X-Style Keyboard Stand will be 9209.94.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories for the musical instruments of heading 9207: collapsible musical instrument stands. The duty rate will be 5.7 percent ad valorem.
The applicable subheading for the carrying bag with shoulder strap will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTS), which provides for other containers and cases with outer surface of textile materials, other, other, of man-made fibers. The duty rate will be 17.6 percent ad valorem.
The carrying case falls within textile category designation 670 and is not currently subject to quota and visa requirements. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
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