The tariff classification of a drum practice pad from China.

N074421 September 15, 2009 CLA-2-92:OT:RR:E:NC:N4:428 CATEGORY: Classification TARIFF NO.: 9206.00.8000 Ms. Darcy Dyer Guitar Center, Inc. 950 Northfield Drive Brownsburg, IN 46112 RE: The tariff classification of a drum practice pad from China. Dear Ms. Dyer: In your letter dated September 2, 2009, you requested a tariff classification ruling. The merchandise under consideration is identified as a “Double Sided/Dual Drum Practice Pad”. The item is described as a six or twelve inch decagon shaped percussion practice pad, constructed of a wood base, with natural gum and neoprene rubber on opposing sides. You state that the product will be marketed for the professional drummer, as a tool on which they can simulate the striking of a drum, while emitting little or no sound. The pad is designed to be placed on a table top or other flat surface. The neoprene rubber covering the bottom of the pad prohibits the pad from slipping during use. Photographs of the item were submitted with your request. The applicable subheading for the drum practice pad will be 9206.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Percussion musical instruments… Other.” The rate of duty will be 5.3% ad valorem. 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