The tariff classification of a marching drum from China

NY H89721 April 22, 2002 CLA-2-92:RR:NC:2:227 H89721 CATEGORY: Classification TARIFF NO.: 9206.00.2000 Mr. Herbert J. Lynch Sullivan & Lynch, P.C. 156 State Street Boston, MA 02109-2508 RE: The tariff classification of a marching drum from China Dear Mr. Lynch: In your letter dated March 26, 2002, on behalf of First Act, Inc., you requested a tariff classification ruling. Sample being returned as requested. The article in question, model FD-508, is a marching drum that is 6 inches x 8 inches in dimension. The drum has a wooden shell, a metallic covering and a head made from plastic material. It comes with a single adjustable strap, a pair of junior-sized wooden drumsticks and a drummer’s tuning key. The drum is stated to be marketed and sold to children ages six and up. You suggest that the stand should be classified as a toy musical instrument under subheading 9503.50.0000, HTS. However, the submitted sample and literature indicate that the marching drum is designed to introduce a child to the study of music and not for frivolous use. Accordingly, the drum is precluded from classification in heading 9503, HTS. The applicable subheading for the marching drum, model FD-508, will be 9206.00.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for percussion musical instruments, drums. The rate of duty will be 4.8 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 George Kalkines at 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division