CLA-2-87:RR:NC:N1:121 R01700
Mr. Dennis Heck
Yamaha Corporation of America
6600 Orangethorpe Avenue
P.O. Box 6600
Buena Park, CA 90622-9295
RE: The tariff classification of a wood dolly from Japan
Dear Mr. Heck:
In your letter dated March 24, 2005, you requested a tariff classification ruling.
The merchandise is the Yamaha TP-DLY9000 Timpani Dolly. It is a wood platform with four castors. A timpani drum is placed on the dolly for easy movement from its travel case to stage.
The applicable subheading for the timpani dolly will be 8716.80.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof, other vehicles, other, other, other. The rate of duty will be 3.2 percent ad valorem.
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 Barbara Kaiser at 646-733-3024.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division