The tariff classification of percussion instrument stand parts from China

N004886 January 26, 2007 CLA-2-39:RR:NC:N2:221 CATEGORY: Classification TARIFF NO.: 3926.90.9880; 4016.99.6050; 7326.90.8587 Mr. Dennis Heck Yamaha Corporation of America 6600 Orangethorpe Ave. P.O. Box 6600 Buena Park, CA 90620 RE: The tariff classification of percussion instrument stand parts from China Dear Mr. Heck: In your letter dated December 13, 2006, you requested a tariff classification ruling. The samples submitted with your request are parts of student percussion kit SPK-250. The kit includes bells, bell mallets, pad/bell stand, music rack, practice pad, drum sticks, and a kit case. You have already received a ruling classifying the kit. The samples submitted with this request are parts and accessories of the collapsible stand for the percussion instrument. P/N 1121-045 is a set of acrylonitrile butadiene rubber (NBR) feet for the stand. P/N G012-046 is a set of NBR rubber cushions for the stand. P/N GLS-105 is a set of NBR sleeves for the stand. P/N 3412-420 is a nylon plastic bushing for the stand. P/N 3412-072 is a steel bushing for the stand. The samples are being returned as you requested. You suggest classification in subheading 9209.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories of musical instruments. Although the subheading provides for accessories, such as the complete percussion kit, it does not provide for parts of accessories of musical instruments. The applicable subheading for the nylon bushings, P/N 3412-420, will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the rubber feet, P/N 1121-045, the rubber stand cushions, P/N G012-046, and the rubber stand sleeves, P/N GLS-105, will be 4016.99.6050, HTSUS, which provides for other articles of vulcanized rubber other than hard rubber, other. The rate of duty will be 2.5 percent ad valorem. The applicable subheading for the steel bushing, P/N 3412-072, will be 7326.90.8587, HTSUS, which provides for other articles of iron or steel, other. The rate of duty will be 2.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division