The tariff classification of paper washers, felt washers and felt discs from Japan

NY K81478 December 19, 2003 CLA-2-59:RR:NC:2:350 K81478 CATEGORY: Classification TARIFF NO.: 5911.90.0080; 9209.91.8000 Dennis Heck Yamaha Corporation of America 6600 Orangethorpe Avenue P.O. Box 6600 Buena Park, CA 90622-6600 RE: The tariff classification of paper washers, felt washers and felt discs from Japan Dear Mr. Heck: In your letter dated December 1, 2003, you requested a tariff classification ruling. Samples of each item were submitted for our examination. The samples have been retained by this office. The letter listed the following three product descriptions: 1) T5591000 - Cut to size paper shim/washer used to reduce the travel distance on piano keys 2) T5900510 - Cut to size felt washer through which the pedal rod is run on a grand piano 3) T6004706 - Custom cut to size felt button/disc used to protect the piano finish from damage caused by the music desk rubbing against the piano The applicable subheading for the T5591000 Paper Punching will be 9209.91.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories for pianos. The rate of duty will be 4.2 percent ad valorem. The duty rate is the same for 2003 and 2004. In your letter you propose the classification of felt washers to be as parts and accessories of pianos based on Customs ruling letters A81975 and R00029. These two rulings did not concern the classification of felt washers to be used on pianos. The classification of felt washers, if a textile material, were addressed in ruling NY B87050. Please see Chapter 59 Note 7(b) (HTS) which specifically mentions washers of a textile material. The applicable subheading for the T5900510 Pedal Rod Punching (felt washer) will be 5911.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for textile products and articles, for technical uses, specified in note 7 of chapter 59, other, other. The rate of duty in 2003 will be 4.2 percent ad valorem. The rate of duty in 2004 will be 3.8 percent ad valorem. The applicable subheading for the T6004706 Music Desk Punching will be 9209.91.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories for pianos. The rate of duty will be 4.2 percent ad valorem. The duty rate is the same for 2003 and 2004 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 Deborah Walsh at 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division