CBP Ruling N008862 — The tariff classification of a music stand and a guitar stand from China.

Tariff classification

Headings: 9209, 9403

Product description

The submitted samples are as follows: Folding Music Stand model number KB400N is a collapsible stand designed to hold music. It includes two sections made of chrome plated metal and features a fixed angle desk. The stand folds to 21 ½” and extends to 55”. Heavy Duty Tubular Guitar Stand model number KB916 is a non-collapsible stand designed to hold a guitar. It features a wide base for extra stability, thick foam padding on all contact points, and a rubber strap to secure the neck of the guitar. The height adjusts from 26” to 31”. The stand will be imported in three pieces and requires assembly. You have also submitted a brochure depicting the articles with your request. Your samples are being returned as requested.

CBP rationale

music or for holding musical instruments.” The rate of duty will be 5.7% ad valorem. The applicable subheading for the guitar stand will be 9403.20.0030, HTSUS, which provides for “Other furniture and parts thereof: Other metal furniture, Other: Other.” The rate of duty will be Free. 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/.

Full text

N008862 March 29, 2007 CLA-2-92:RR:NC:1:128 CATEGORY: Classification TARIFF NO.: 9209.99.1000; 9403.20.0030 Ms. Jacky Courtney Phoenix International Freight Services, Ltd. 1512 Interstate Dr. Erlanger, KY 41018-3179 RE: The tariff classification of a music stand and a guitar stand from China. Dear Ms. Courtney: In your letter dated March 21, 2007, you requested a tariff classification ruling. The submitted samples are as follows: Folding Music Stand model number KB400N is a collapsible stand designed to hold music. It includes two sections made of chrome plated metal and features a fixed angle desk. The stand folds to 21 ½” and extends to 55”. Heavy Duty Tubular Guitar Stand model number KB916 is a non-collapsible stand designed to hold a guitar. It features a wide base for extra stability, thick foam padding on all contact points, and a rubber strap to secure the neck of the guitar. The height adjusts from 26” to 31”. The stand will be imported in three pieces and requires assembly. You have also submitted a brochure depicting the articles with your request. Your samples are being returned as requested. The applicable subheading for the music stand will be 9209.99.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of musical instruments… collapsible stands for holding music or for holding musical instruments.” The rate of duty will be 5.7% ad valorem. The applicable subheading for the guitar stand will be 9403.20.0030, HTSUS, which provides for “Other furniture and parts thereof: Other metal furniture, Other: Other.” The rate of duty will be Free. 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 Sharon Chung at 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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