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 Nut Shaker from Peru.
Dear Ms. Vaillant:
In your letter dated July 22, 2010, you requested a tariff classification ruling.
The submitted sample is a musical instrument identified as a Nut Shaker, #31177. The Nut Shaker is made from a hollow bamboo tube that measures approximately 8 ¼ inches in length by ¾ inch in diameter. Pieces of string are interwoven through four holes near the top and out the end of the tube. Attached to the ends of the strings are approximately twenty hollow, dried nut shells. A hole is drilled into each nut shell and the string is inserted through the hole and tied into a knot to hold the shell in place. When the tube is shaken, the nut shells knock into each other and provide a sound similar to that made by maracas. Multi colored pieces of yarn have been twisted together and inserted through two holes at the bottom end of the tube, with the ends tied together. A strip of plain woven narrow fabric in the colors of the rainbow is wrapped around the middle of the Nut Shaker.
The applicable subheading for the Nut Shaker, #3177, will be 9206.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas): Other.” The rate of duty will be 5.3% ad valorem.
Articles classifiable under subheading 9206.00.8000, HTSUS, which are products of Peru are currently entitled to duty free treatment under the United States-Peru Trade Promotion Agreement Implementation Act, or under the Andean Trade Preference Act (ATPA), upon compliance with all applicable regulations.
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