The tariff classification of brass letters from Japan

NY L85263 June 6, 2005 CLA-2-83:RR:NC:N1:121 L85263 CATEGORY: Classification TARIFF NO.: 8310.00.0000 Mr. Dennis Heck Yamaha Corporation of America 6600 Orangethorpe Avenue P.O. Box 6600 Buena Park, CA 90622-6600 RE: The tariff classification of brass letters from Japan Dear Mr. Heck: In your letter dated May 31, 2005, you requested a tariff classification ruling. The samples you submitted are brass letters. The letters are used on pianos to denote the Yamaha brand name. They come in two forms: letter decals (part numbers T1026030 and T1026040) and loose letters (part number T1026000). Your letter indicates that your factory uses the decals to incorporate the Yamaha logo into the finish lacquer. Your service department uses the loose letters as replacement letters when they need to be replaced during piano refinishing processes. The applicable subheading for the brass letters will be 8310.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sign plates, name plates, address plates and similar plates, numbers, letters and other symbols, and parts thereof, of base metal, excluding those of heading 9405. 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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division