CLA-2-92:OT:RR:NC:N4:410
Erik Schaelling
Alphorn Association of North America
1530 Layton Hill Parkway #201
Layton, UT 84041
RE: The tariff classification of a wooden alphorn from Switzerland, Germany, or Austria
Dear Mr. Schaelling:
In your letter dated September 4, 2025, you requested a tariff classification ruling. Product information and
photos were submitted for our review.
You state that the alphorn is a long, wooden instrument, measuring between 10 and 13 feet. It is primarily
constructed of wood. The mouthpiece is made from dense hardwoods for durability and warm tonal qualities.
The alphorn is designed to produce a powerful, far-carrying sound effortlessly across mountain landscapes.
You state that, historically it served as a tool for communication and gathering in pastoral regions of the
Alps, where herdsmen would play it to call livestock or signal across expansive valleys. In modern times, the
alphorn has evolved beyond its traditional use. While it remains a symbol of resilience, identity, and
pride-especially within communities navigating modernization-it has also embraced contemporary roles. It
continues to be a staple of folk music, heritage festivals, and national ceremonies, and has also found new life
in contemporary music and cross-cultural collaborations. In the United States, the alphorn is predominantly
used for non-commercial musical enjoyment, often outdoors, bringing pleasure to both the player and the
listeners as they experience its rich, nostalgic tones.
In your letter you opine that, although alphorns are constructed from wood, they are not classified as
woodwind instruments. They belong to the brasswind family as lip-reed aerophones, where sound is
generated by the vibration of the player's lips, not by reeds or similar mechanisms. You further state that,
alphorns, like bagpipes, are traditionally considered folk instruments and should have a dedicated tariff
classification. Bagpipes, for example, are assigned HTS (Harmonized Tariff Schedule) Code 9205.90.2000
with a Free duty rate. You conclude that, similarly, alphorns merit a unique provision within the brasswind
classification under heading 9205, HTS.
We disagree.
The classification of bagpipes is specifically provided for in the Harmonized Tariff Schedule of the United
States (HTSUS). However, based on the information you provided, the subject alphorn is a woodwind
instrument that is not specifically provided for in the HTSUS. Alphorn is a musical instrument primarily
constructed of wood in which a vibrating mass of air produces the initial sound. It is historically known as a
woodwind musical instrument used by mountain dwellers in the Swiss Alps. See N339411, dated April 15,
2024.
Accordingly, the applicable subheading for the alphorn will be 9205.90.4080, HTSUS, which provides for
other wind musical instruments…other: woodwind instruments: other, other. The rate of duty will be 4.9
percent ad valorem.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Switzerland will
be subject to an additional ad valorem rate of duty of 39 percent. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.02.58, in addition to subheading
9205.90.4080, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of the European
Union with an ad valorem (or ad valorem equivalent) rate of duty under column 1-General less than 15
percent will be subject to an additional ad valorem rate of duty of 15 percent minus the column 1-General
duty rate. At the time of entry, you must report the Chapter 99 heading applicable to your product
classification, i.e. 9903.02.20, in addition to subheading 9205.90.4080, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Michael Chen at [email protected].
Sincerely,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division