N014852 N0 Ruling Active

The tariff classification of a music stand from China.

Issued August 1, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.20.0030

Headings: 9403

Product description

You have submitted photographs of the PB Teen Guitar Stand, SKU# 9777343. It is designed to stand on the floor and hold a guitar in place when resting. You requested classification of this guitar stand in NYBR N014127. Since it was thought to be collapsible, it was not classified as furniture. But noting that the guitar stand is non collapsible, it meets the definition of furniture.

CBP rationale

The applicable subheading for the non collapsible guitar stand will be 9403.20.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other metal furniture, Other, Other”.

Full text

N014852 August 1, 2007 CLA-2-94:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.20.0030 Ms. Melissa Hermann Williams-Sonoma, Inc. 151 Union Street San Francisco, CA 94111 RE: The tariff classification of a music stand from China. Dear Ms. Hermann: In your letter dated July 26, 2007 you requested a tariff classification ruling. You have submitted photographs of the PB Teen Guitar Stand, SKU# 9777343. It is designed to stand on the floor and hold a guitar in place when resting. You requested classification of this guitar stand in NYBR N014127. Since it was thought to be collapsible, it was not classified as furniture. But noting that the guitar stand is non collapsible, it meets the definition of furniture. The applicable subheading for the non collapsible guitar stand will be 9403.20.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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