CLA-2-92:RR:NC:2:227 C85013

Ms. Lundy Voris
P.O. Box 72
Needham, IN 46162

RE: The tariff classification of musical instruments from Morocco.

Dear Ms. Voris:

In your letter received in this office on March 6, 1998, you requested a tariff classification ruling.

The subject merchandise, based on the photos submitted, depicts the following musical instruments:

a) drums possessing heads covered with goat hide and hand-painted ceramic bodies.

b) drums featuring heads covered with fish skin and hand- painted ceramic bodies onto which is affixed silk, cotton or acrylic ties. The applicable subheading for these drums will be 9206.00.2000, HTS, which provides for percussion musical instruments...drums. The rate of duty will be 4.8 percent ad valorem.

Articles classifiable under subheading 9206.00.2000, HTS, which are products of Morocco are eligible for duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

Since your query includes drums that are covered with fish skin, you are required to declare this component to the U.S. Fish and Wildlife Service upon entry into the United States.

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