CLA-2-92:RR:NC:2: 227 B83537

Mr. Dennis Heck
Yamaha Corporation of America
6600 Orangethorpe Avenue
P.O. Box 6600
Buena Park, CA 90622-6600

RE: The tariff classification of metal rack systems and parts from Japan.

Dear Mr. Heck:

In your letter dated March 21, 1997, you requested a tariff classification ruling.

The merchandise in question is the Yamaha metal rack system sets, rack pipes and various clamps. The rack system sets consist of rack pipes and various clamps. The rack pipes are made of steel and the clamps are made of aluminum. The clamps are used to secure the rack pipes in the required configuration.

The applicable subheading for the rack system sets, the rack pipes and the various clamps will be 9209.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other collapsible stands for holding musical instruments, 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 George Kalkines at 212-466-5794.


Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division