The tariff classification of a pennywhistle from China.

NY J87872 August 14, 2003 CLA-2-92:RR:NC:2:227 J87872 CATEGORY: Classification TARIFF NO.: 9205.90.4060 Ms. Mindy Gao BchinaB Chrysler Center 666 Third Avenue, 24th Floor New York, NY 10017 RE: The tariff classification of a pennywhistle from China. Dear Ms. Gao: In your letter received in this office on August 5, 2003, you requested a tariff classification ruling. Sample is being returned as requested. The submitted sample is a plastic pennywhistle that consists of a whistle mouthpiece and a tubular-shaped body with six finger holes. The applicable subheading for this pennywhistle will be 9205.90.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for other wind musical instruments (for example clarinets, trumpets, bagpipes): other: woodwind instruments: other, flutes and piccolos (except bamboo). 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 George Kalkines at 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division