H82070 H8 Ruling Active

The tariff classification of a collapsible musical instrument stand from China

Issued June 25, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9209.94.4000

Headings: 9209

Product description

The article in question, model 533, is a 3-tier collapsible keyboard instrument display stand made of tubular steel. The stand is designed to be placed on the floor and used as a dealer point-of-sale display for a keyboard. You suggest that the stand should be classified as metal furniture under subheading 9403.20.0020, HTS. However, as collapsible musical instrument stands for keyboards are specifically provided for in chapter 92, the proposed subheading is not applicable.

CBP rationale

The applicable subheading for the collapsible musical instrument stand, model 533, will be 9207.94.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for collapsible musical instrument stands for the musical instruments of heading 9207.

Full text

NY H82070 June 25, 2001 CLA-2-92:RR:NC:2:227 H82070 CATEGORY: Classification TARIFF NO.: 9209.94.4000 Mr. Dennis Heck Yamaha Corporation of America 6600 Orangethorpe Avenue, P.O. Box 6600 Buena Park, CA 90622-6600 RE: The tariff classification of a collapsible musical instrument stand from China Dear Mr. Heck: In your letter dated May 24, 2001, you requested a tariff classification ruling. The article in question, model 533, is a 3-tier collapsible keyboard instrument display stand made of tubular steel. The stand is designed to be placed on the floor and used as a dealer point-of-sale display for a keyboard. You suggest that the stand should be classified as metal furniture under subheading 9403.20.0020, HTS. However, as collapsible musical instrument stands for keyboards are specifically provided for in chapter 92, the proposed subheading is not applicable. The applicable subheading for the collapsible musical instrument stand, model 533, will be 9207.94.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for collapsible musical instrument stands for the musical instruments of heading 9207. The rate of duty will be 5.7 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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