The tariff classification of a Deluxe Drum Set with Stool from China.

N029225 May 29, 2008 CLA-2-92:OT:RR:NC:1:128 CATEGORY: Classification TARIFF NO.: 9206.00.2000 Mr. Joseph R. Hoffacker Barthco Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of a Deluxe Drum Set with Stool from China. Dear Mr. Hoffacker: In your letter dated May 20, 2008, on behalf of K.B. Toys of Massachusetts, Inc., you requested a tariff classification ruling. The submitted sample, identified as Deluxe Drum Set with Stool, Item #16002, consists of a complete drum set made of wood shells with steel hardware, a stool, cymbal, bass pedal, drumsticks and tuning key. The items are packaged together for retail sale and will be classified together as a set in the tariff provision applicable to the item that imparts the essential character of the set. The essential character is imparted by the drums. The drum set is stated to be marketed and sold to children ages 5 and up. Your sample is being returned as requested. The applicable subheading for the Deluxe Drum Set with Stool, Item #16002, will be 9206.00.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Percussion musical instruments: Drums.” The rate of duty will be 4.8% 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 Sharon Chung at 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division