CLA-2-95:OT:RR:NC:N4:424
Ms. Sherisse Redman
Export-Able Consulting
PO Box 6041
Fredericton, NB E3A 9N5
Canada
RE: The tariff classification of a crotales from Canada
Dear Ms. Redman:
In your letter submitted dated January 31, 2016, you requested a tariff classification ruling on behalf of Sabian Ltd.
A description of the crotales was submitted with your inquiry. Crotales, also known as antique cymbals, are percussion instruments consisting of small tuned disks. The set of discs are struck with a mallet to produce musical sounds and come in two different octave scales. In your request you stated that the product seemed to fit the classification of cymbals 9206.00.40, Harmonized Tariff Schedule of the United States (HTSUS), but also could fall under the classification of sets of tuned bells 9206.00.60, HTSUS, or even under 9206.00.80, HTSUS, the subheading for other percussion instruments.
Explanatory Notes (EN) 92.06(B) specifically mentions cymbals as a percussion instrument. The ENs state that cymbals are circular plates generally sounded by striking one against the other or by rubbing them together; in some cases, one single cymbal may be sounded by striking with a soft-headed stick. In this office’s opinion, the crotales fall within the scope of this definition.
The crotales do not meet the definition of “Sets of tuned bells known as chimes, peals or carillons” as provided for in HQ 967307, dated October 11, 2005. Moreover, 9206.00.80, HTSUS, is a basket provision. The Courts have found that “classification of imported merchandise in a ‘basket’ provision is appropriate only when there is no tariff category that covers the merchandise more specifically.” See Apex Universal, Inc. v. United States, CIT Slip Op. 98-69 (1998). In this case, subheading 9206.00.40, HTSUS, more specifically provides for the crotales and therefore, precludes classification in subheading 9206.00.80, HTSUS.
The applicable subheading for the crotales will be 9206.00.4000 HTSUS, which provides for “Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas): Cymbals.” 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,
Deborah Marinucci
Acting Director
National Commodity Specialist Division