CLA-2-92:RR:NC:2:227 C83286
Mr. Javier A. Baron
Exclusivos
P.O. Box 16214
Jacksonville, FL 32245
RE: The tariff classification of musical instruments from Peru.
Dear Mr. Baron:
In your letter received in this office on January 12, 1998,
you requested a tariff classification ruling.
The subject merchandise, based on the photos submitted,
consists of the following Andean musical instruments: bamboo
flutes, reed pan flutes and Indian drums.
The applicable subheading for the flutes will be 9205.90.40,
Harmonized Tariff Schedule of the United States (HTS), which
provides for other wind musical instruments...other: woodwind
instruments. The rate of duty will be 4.9 percent ad valorem.
The applicable subheading for the drums will be 9206.00.20,
HTS, which provides for percussion musical instruments...drums.
The rate of duty will be 4.8 percent ad valorem.
Articles classifiable under subheadings 9205.90.40 and
9206.00.20, HTS, which are products of Peru are eligible for duty
free treatment under the Generalized System of Preferences (GSP)
upon compliance with all applicable regulations.
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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division