The tariff classification of the “RockBoard Dampers” from China

N305056 July 25, 2019 CLA-2-92:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9209.94.8000 Ms. Robynn Proctor Framus & Warwick Music USA 1922 Air Lane Dr. Nashville, TN 37210 RE: The tariff classification of the “RockBoard Dampers” from China Dear Ms. Proctor: In your letter submitted June 28, 2019, you requested a tariff classification ruling. A description of the “Rockboard Dampers” were submitted with your inquiry. The product consists of five hard, white, plastic domes each containing an adhesive ring on the bottom. The dome fits over the LED lights on a guitar pedal and is used to diffract the LED lights and dampen the glare while playing the guitar. The product will be available in 2 sizes: small (10mm) and large (14.5mm). The “Rockboard Dampers” are considered to be an accessory of musical instruments. The applicable subheading for the “RockBoard Dampers” will be 9209.94.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts…and accessories…of musical instruments…: Other: Parts and accessories for the musical instruments of heading 9207: Other.” The general rate of duty will be 2.7 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 https://hts.usitc.gov/current. 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 Roseanne Murphy at roseanne.j.murphy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division