The tariff classification of percussion kits from Taiwan

NY I86100 September 30, 2002 CLA-2-92:RR:NC:2:227 I86100 CATEGORY: Classification TARIFF NO.: 9206.00.8000 Mr. Dennis Heck Yamaha Corporation of America 6600 Orangethorpe Avenue, P.O. Box 6600 Buena Park, CA 90622-6600 RE: The tariff classification of percussion kits from Taiwan Dear Mr. Heck: In your letter dated September 6, 2002, you requested a tariff classification ruling. The percussion kits in question, items SCK-300 and SPK-250, are sets with the principal musical instrument consisting of rows of metal or wooden bars graduated in length to form a chromatic scale, and sounded by being struck with drum sticks. You suggest that the percussion kits should be classified as entireties under subheading 9206.00.6000, HTS, which provides for sets of tuned bells known as chimes, peals or carillons. However, from the photos submitted the subject kits are not sets of tuned bells known as chimes, peals or carillons but are in the xylophone and metallophone family and, therefore, the proposed subheading is not applicable. The applicable subheading for the percussion kits, items SCK-300 and SPK-250, will be 9206.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other percussion musical instruments. The rate of duty will be 5.3 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