The tariff classification of wooden piano bushings from Japan

NY R03133 January 27, 2006 CLA-2-92:RR:NC:MM:114 R03133 CATEGORY: Classification TARIFF NO.: 9209.91.8000 Mr. Dennis D. Heck Yamaha Corporation of America 6600 Orangethorpe Avenue P.O. Box 6600 Buena Park, CA 90622-6600 RE: The tariff classification of wooden piano bushings from Japan Dear Mr. Heck: In your letter dated January 19, 2006, you requested a tariff classification ruling on wooden piano bushings. You indicate in your letter that tuning pins are inserted into the bushings, and the bushings are inserted into the metal frame of a piano. Bushings are installed as permanent components in all of Yamaha’s pianos. The bushing specified in the ruling request is 7.5mm thick by 10.5mm in diameter. Some models of pianos have bushings that are slightly larger in diameter, but the principle and concept are the same. Bushings are only replaced if a tuning pin needs to be replaced or a piano is restrung. Tuning pin bushings are solid maple disks with concave depressions. They are inserted into the steel piano plate to enable the steel tuning pins to be screwed into place for secure piano string installation. Depending on the size of the piano with which the bushing is used, there is an average of 240 wood bushings used to anchor the 240 tuning pins in a typical piano. The applicable subheading for the wooden piano bushings will be 9209.91.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts and accessories for pianos. The rate of duty will be 4.2 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 Barbara Kiefer at 646-733-3019 Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division