CLA-2:RR:NC:MM:114 R01231
Mr. Dennis Heck
Yamaha Corporation of America
6600 Orangethorpe Avenue
P.O. Box 6600
Buena Park, CA 90622-6600
RE: The tariff classification of Drumsticks and Mallets from Japan
Dear Mr. Heck:
In your letter dated December 27, 2004 you requested a tariff classification ruling.
The drumsticks and mallets are percussion accessories used to strike various percussion instruments. Drumsticks are used on drums and mallets of various designs are used on timpani, chimes, marimbas, vibraphones and other instruments. The drumsticks and the mallets will be imported separately from the percussion instruments.
The applicable subheading for the drumsticks and mallets will be 9209.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts of Musical Instruments, Other, Other. The rate of duty will be 5.3 percent ad valorem.
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 Barbara Kiefer at 646-733-3019.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division