CLA-2-94:OT:RR:NC:N4:463
Kori Drabble
Taylor Guitars
1980 Gillespie Way
El Cajon, California 92020
RE: The tariff classification of a Wooden Guitar Stand from Vietnam
Dear Ms. Drabble:
In your letter dated January 29, 2021, on behalf of your client, Taylor Guitars, you requested a tariff classification ruling. A letter with explanatory and illustrative literature and a follow-up email were provided.
Per the information provided, the wooden guitar stand (Part K0501004200001), subject of this ruling, is non-collapsible, constructed from Danish beechwood, embossed with the Taylor Guitars logo, and made in Vietnam. It has small rubber pads that are affixed at the top and bottom of the stand to protect the guitar’s finish and is not intended to be portable.
An image of the guitar stand follows:
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule, and any relative section or chapter notes (together known as legal notes). In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 are then applied in order.
This office concurs with the requester that the wooden guitar stand, as described herein, is classified in subheading 9403.60.8081, HTSUS, which provides for “Other furniture and parts thereof: Other wooden furniture: Other: Other.” The rate of duty will be free. (See NYRL 862898.)
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 the World Wide Web at https://hts.usitc.gov/current.
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 Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division