CLA-2-92:OT:RR:NC:N4:424
Ms. Jeanne Burns
Thornley & Pitt, Inc.
399 Adrian Road
Millbrae, CA 94030
RE: The tariff classification of bells from Russia
Dear Ms. Burns:
In your letter dated September 14, 2015, you requested a tariff classification ruling on behalf of Expanding Edge, LLC (dba Blagovest Bells).
Photographs, videos and descriptive literature of various hand-forged bells were submitted with your request. The bells are primarily used by Orthodox Churches in choirs, symphonies and bell towers to be rung in rhythmic patterns. Each bell is tuned to play a specific octave and hum tone. The bells, which are constructed of bronze with a steel clapper, are forged at one of three foundries with custom icons and inscriptions (e.g. scenes of saints, words of scripture, etc.) based on specifications provided by the church or other purchaser. The bells are available in a wide array of sizes, ranging from approximately 6” to 183” in diameter at the outer bottom circle of the bell and weigh between 7 lbs. to over 9,000 lbs., respectively. The bells are designed to be mounted in a frame or structure and are not handheld. In your request, you state that on occasion these bells are imported as a set but due to the high cost of the bells, churches generally buy and import them individually.
In HQ 967307, dated October 11, 2005, CBP stated that bells, such as chimes, peals or carillons, tuned to a particular note are considered a “percussion musical instrument,” provided for in heading 9206, Harmonized Tariff Schedule of the United States (HTSUS). The ruling goes into great detail providing the common and commercial meaning of such bells. While these hand-forged bells may be used in configurations meeting the description of a peal or carillon, when imported individually they do not meet the terms of subheading 9206.00.6000, HTSUS, which provides for “Sets of tuned bells known as chimes, peals or carillons.”
The applicable subheading for the hand-forged bells, when imported individually, 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.
The applicable subheading for the hand-forged bells, when imported in sets of two or more, will be 9206.00.6000, HTSUS, which provides for "Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas): Sets of tuned bells known as chimes, peals or carillons.” The rate of duty will be Free.
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 James Forkan at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division