B84381 B8 Ruling Active

The tariff classification of tambourines from China, Taiwan, Thailand, Malaysia and Hong Kong.

Issued May 7, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9206.00.8000

Headings: 9206

Product description

It is stated that the rim of this item will be made of wood and its top or cover will be composed of animal hide or leather, noting its clappers will be of metal.

CBP rationale

The applicable subheading for the tambourine will be 9206.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other percussion musical instruments.

Full text

NY B84381 May 7, 1997 CLA-2-92:RR:NC:2: 227 B84381 CATEGORY: Classification TARIFF NO.: 9206.00.8000 Ms. Annie Ortega U.S. Import & Promotions Co. Financial Federal Bldg. 407 Lincoln Road Ste. 12-D Miami Beach, FL 33139 RE: The tariff classification of tambourines from China, Taiwan, Thailand, Malaysia and Hong Kong. Dear Ms. Ortega: In your letter dated April 14, 1997, you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a tambourine which measures approximately 10 inches in diameter. It is stated that the rim of this item will be made of wood and its top or cover will be composed of animal hide or leather, noting its clappers will be of metal. The applicable subheading for the tambourine will be 9206.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other percussion musical instruments. The rate of duty will be 5.3 percent ad valorem. Articles classifiable under subheading 9206.00.8000, HTS which are products of Thailand are subject to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. There are no import restrictions with respect to any special documentation and testing prerequisites pertaining to tambourines. However, it is incumbent upon you in regard to the importation of animal hide or leather components to ascertain whether there are any import constraints or required licenses/documents with the United States Fish and Wildlife Service at 201-645-5911. 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 George Kalkines at 212-466-5794. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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