F84358 F8 Ruling Active

The tariff classification of timpani and parts of timpani from Japan.

Issued April 5, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9206.00.2000, 9209.99.8000

Headings: 9209, 9206

Product description

The tariff classification of timpani and parts of timpani from Japan.

CBP rationale

The applicable subheading for the complete assembled timpani and the unassembled timpani with heads will be 9206.00.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for percussion musical instruments…drums. The applicable subheading for the complete assembled timpani and unassembled timpani without heads will be 9209.99.8000, HTS, which provides for other parts of musical instruments, other.

Full text

NY F84358 April 5, 2000 CLA-2-92:RR:NC:2:227 F84358 CATEGORY: Classification TARIFF NO.: 9206.00.2000; 9209.99.8000 Mr. Dennis Heck Yamaha Corporation of America 6600 Orangethorpe Avenue P.O. Box 6600 Buena Park, CA 90622-6600 RE: The tariff classification of timpani and parts of timpani from Japan. Dear Mr. Heck: In your letter dated March 20, 2000, you requested a tariff classification ruling. The subject merchandise, based on the information submitted, consists of the following: complete assembled timpani with head; complete assembled timpani without head; unassembled (knock-down) timpani with head; unassembled (knock-down) timpani without head. The applicable subheading for the complete assembled timpani and the unassembled timpani with heads will be 9206.00.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for percussion musical instruments…drums. The rate of duty will be 4.8 percent ad valorem. The applicable subheading for the complete assembled timpani and unassembled timpani without heads will be 9209.99.8000, HTS, which provides for other parts of musical instruments, other. The rate of duty will be 5.3 percent ad valorem. 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 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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