The tariff classification of a Drum Foot Pedal/Drum Stool Set from Japan or Indonesia.

NY K88658 August 16, 2004 CLA-2-94:RR:NC:SP:233 K88658 CATEGORY: Classification TARIFF NO.: 9401.71.0030 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 Drum Foot Pedal/Drum Stool Set from Japan or Indonesia. Dear Mr. Heck: In your letter dated August 2, 2004, you requested a tariff classification ruling. The merchandise to be imported is FPDS2 Foot Pedal/Drum Stool Set consisting of a FP-6110 Drum Foot Pedal and a DS-550 Drum Stool. The Drum Stool is made of a metal frame with an upholstered seat. The items will be marketed and sold together as a set. You have submitted photo literature of similar products with your request. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The Drum Foot Pedal/Drum Stool Set is considered to be a set for tariff classification purposes. No single component imparts the essential character, so the set will be classified in accordance with GRI 3(c). In this set, the heading for the Drum Stool appears last in numerical order among the competing headings which equally merit The applicable subheading for the Drum Foot Pedal/Drum Stool Set will be 9401.71.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Seats, whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Upholstered, Other.” The rate of duty will be free. 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