The tariff classification of a Music Student Set from Japan

NY B88613 September 11, 1997 CLA-2-85:RR:NC:1:112 B88613 CATEGORY: Classification TARIFF NO.: 8505.19.0000 Mr. Dennis Heck Yamaha Corporation of America 6600 Orangethorpe Avenue P.O. Box 6600 Buena Park, CA 90622-6600 RE: The tariff classification of a Music Student Set from Japan Dear Mr. Heck: In your letter dated August 7, 1997 you requested a tariff classification ruling. As indicated by the submitted sample, a Music Student Set consists of a plastic zippered pouch containing various components identified as a magnetic board, magnetic notes, a plastic Ritomica (a plastic beat maker which can be shaken to simulate a beat), printed paper keyboard, and bound paper books. The purpose of this set appears to be to teach children the fundamentals of music and basic techniques of piano playing. Since none of the components of this set imparts the essential character to the set, classification will be under the heading which occurs last in numerical order, in accordance with General Rules of Interpretation 3(b) and 3(c). The applicable subheading for the Music Student Set will be 8505.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other permanent magnets. The rate of duty will be 4.9 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 David Curran at 212-466-5680. Sincerely, Robert Swierupski Chief, Metals and Machinery Branch National Commodity Specialist Division