The tariff classification of DGX-500 Electronic Keyboard Series Stand Assembly Parts from Japan or China.

NY K88319 August 12, 2004 CLA-2-94:RR:NC:SP:233 K88319 CATEGORY: Classification TARIFF NO.: 9403.90.7000; 9403.90.5000; 8302.42.3065 Mr. Dennis Heck Yamaha Corporation of America 6600 Orangethorpe Avenue P.O. Box 6600 Buena Park, CA 90622-6600 RE: The tariff classification of DGX-500 Electronic Keyboard Series Stand Assembly Parts from Japan or China. Dear Mr. Heck: In your letter dated August 2, 2004, you requested a tariff classification ruling. The merchandise to be imported consists of DGX-500 Electronic Keyboard Series Stand Assembly Parts as follows: Side Board Assembly Left (Part Number WA122400) & Right (WA12250), and Back Board Assembly (V9137900) made of plastic laminated particleboard. Stand Base (V8386300) made of molded plastic. “L” and “U” Angle Brackets (V839000 & V8390100) made of steel. Screw Set (V8960600) consists of threaded Joint Connectors/Nuts, Tapping Screws (3.5mm dia.) and Truss Head Screws (5 & 6mm dia.). You have submitted descriptive literature of the items with your request. The applicable subheading for the three plastic coated particleboard Board Assemblies will be 9403.90.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Parts: Other: Of wood.” The rate of duty will be free. The applicable subheading for the plastic Stand Base will be 9403.90.5000, HTS, which provides for “Other furniture and parts thereof: Parts: Other: Of rubber or plastics: Other.” The rate of duty will be free. You have proposed classification of the metal brackets under 8302.50.000, HTS. 8302.50.000 is for hat-racks, hat pegs, and similar fixtures that are attached to walls and used to hang clothing, keys, etc., not for brackets used to hold furniture together. The applicable subheading for the metal brackets will be 8302.42.3065, HTS, which provides for “Base metal mountings, fittings and similar articles suitable for furniture, doors . . . trunks, chests, caskets or the like: Other, suitable for furniture: Of iron or steel, of aluminum or of zinc, Other.” The rate of duty will be 3.9% ad valorem. Regarding the Screw Set, please submit a sample of the set as we are unable to determine the proper classification of the item based on the submitted literature. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division