CLA-2-92:OT:RR:NC:N4:428
Ms. Melanie Vaillant
Kheops International, Inc.
P.O. Box 177
Colebrook, NH 03576
RE: The tariff classification of a Spring Drum from Indonesia.
Dear Ms. Vaillant:
In your letter dated July 23, 2010, you requested a tariff classification ruling.
The submitted sample is a musical instrument identified as a Spring Drum, #26321. The Spring Drum is made of a cylindrically shaped 3/16 inch thick cardboard tube measuring approximately 7 ¾ inches in length by 2 ½ inches in diameter. Attached to one end of the tube is a drum head made of plastic. Attached to and dangling from the drum head is a metal spring measuring 18 inches in length by 3/16 inch in diameter. The other end of the drum is open. The exterior of the drum is decorated with a colorful design depicting the silhouette of a gecko. The sound for the drum is generated by moving the drum so the vibrations of the spring are transmitted to the head, creating a thunder sound. A variety of special effects sounds can be created by using different methods, such as rolling or shaking the drum, tapping on the drum head, or dragging a stick along the spring.
The applicable subheading for the Spring Drum, #26321, will be 9206.00.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas): Drums.” The rate of duty will be 4.8% ad valorem.
Articles classifiable under subheading 9206.00.2000, HTSUS, which are products of Indonesia 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”.
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/.
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