CLA-2-96:OT:RR:NC:N4:415
Ms. Catherine R. James
Taylor-Listug, Inc. dba Taylor Guitars
1980 Gillespie Way
El Cajon, CA 92020
RE: The tariff classification of partially worked bones from Vietnam.
Dear Ms. James:
In your letter dated August 9, 2022, you requested a tariff classification ruling.
Images were submitted in lieu of samples.
The products under consideration are described as partially worked cow bones. The bones are cut to two specific sizes and then once imported, they will be further worked with notches being added to create a saddle and a nut for guitars. Part number 2190-0012 measures 2.8 inches in length by 0.16 in width by 0.4 inches in height and is used to create a saddle, which attaches to a guitar bridge to lift the strings and transfer vibrations through the soundboard. Part number 2188-0007 measures 1.17 inches in length by 0.187 inches in width by 0.302 inches in height and is used to create a nut, which supports guitar strings and holds them to the proper height.
The applicable classification for these partially worked cow bones, part numbers 2190-0012 and 2188-0007, will be 9601.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[w]orked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by molding): [o]ther: [o]f bone, horn, hoof, whalebone, quill or any combination thereof.” The general rate is Free.
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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division