CLA-2-92:OT:RR:E:NC:1:128
Mr. Hugh Reitz
PRS Guitars
380 Log Canoe Circle
Stevensville, MD 21666
RE: The tariff classification of semi-manufactured guitar necks from Peru.
Dear Mr. Reitz:
In your letter dated September 19, 2008, you requested a tariff classification ruling.
The merchandise under consideration consists of semi-manufactured guitar necks made of tropical hardwood lumber, each weighing approximately four pounds. You have submitted photographs and a drawing depicting the item with your request.
The applicable subheading for the semi-manufactured guitar necks will be 9209.92.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories for the musical instruments of heading 9202: Other.” The rate of duty will be 4.6% 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/.
Articles classifiable under subheading 9209.92.8000, HTSUS, which are products of Peru are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, 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 Sharon Chung at (646) 733-3028.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division