CLA-2-92:OT:RR:NC:4:428

Mr. Dennis D. Heck
Yamaha Corporation of America
6600 Orangethorpe Avenue
Buena Park, CA 90620

RE: The tariff classification of a portable electronic keyboard part from China.

Dear Mr. Heck:

In your letter dated August 10, 2011, you requested a tariff classification ruling.

The merchandise under consideration is the Speaker Grill, part number WT853400. From the information you provided, it is a component of the housing of the Yamaha DGX-640 Portable Grand Keyboards. This grill snaps into the plastic upper case assembly over the integrated speaker, to protect the speaker from dust.

The applicable subheading for the Speaker Grill, part number WT853400, will be 9209.94.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts…and accessories…of musical instruments…: Other: Parts and accessories for the musical instruments of heading 9207: Other.” The general rate of duty will be 2.7 percent 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/.

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 Nicole Sullivan at (646) 733-3028.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division