The tariff classification of a music stand with carry bag outfit from Taiwan

NY 896734 April 19, 1994 CLA-2-94:S:N:N8:233 896734 CATEGORY: Classification TARIFF NO.: 9403.20.0030 Mr. Noel Guerra C. Bruno & Son Division of Kaman Music Corporation 3443 E. Commerce Street San Antonio, TX 78220 RE: The tariff classification of a music stand with carry bag outfit from Taiwan Dear Mr. Guerra: In your letter dated April 4, 1994, you requested a tariff classification ruling. The submitted sample consists of the S-Series music stand with carry bag outfit. Model S105ONB includes a two-section nickel plated stand that extends up to 57 inches for comfortable use while standing. The deck is angled at 60 degrees with music retainer wires to hold manuscripts securely. Part 2 of Model S105ONB is a fitted bag made of 100 percent nylon. The bag has an opening, two snaps, a carry handle and is approximately 2 feet long x 4-1/2 inches wide. The carry bag is specially shaped to hold the music stand. It is suitable for long-term use and entered with the stand. It will be classified with the stand with which it is sold. You ask in your letter if the country of origin marking is acceptable. The desk or top portion of the stand which holds the manuscripts is marked Made in Taiwan. It is permanent, conspicuous and legible. The bottom portion of the stand does not have to be marked. The marking of the top portion is sufficient and acceptable. The submitted sample will be returned to you under separate cover. The applicable subheading for the music stand with carry bag will be 9403.20.0030, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Other furniture and parts thereof: Other metal furniture, other. The rate of duty will be 4 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director, New York Seaport