The tariff classification of a Karimbu from Indonesia.

N116105 July 29, 2010 CLA-2-92:OT:RR:NC:N4:428 CATEGORY: Classification TARIFF NO.: 9206.00.8000 Ms. Melanie Vaillant Kheops International, Inc. P.O. Box 177 Colebrook, NH 03576 RE: The tariff classification of a Karimbu from Indonesia. Dear Ms. Vaillant: In your letter dated July 19, 2010, you requested a tariff classification ruling. The submitted sample is a musical instrument called a Karimbu. The Karimbu is made from a polished half coconut shell measuring approximately 5 ½ inches in diameter. The shell is covered with a top made of bamboo that depicts two geckos etched into it. Between the geckos are carved holes that form the silhouette of a gecko. Seven metal tines in graduated lengths are mounted to the top, each of which is fixed at one end and free on the other end. To play the Karimbu, the free end of a tine is plucked, or depressed with a finger and released, causing the tine to vibrate. The applicable subheading for the Karimbu 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. Articles classifiable under subheading 9206.00.8000, HTSUS, which are products of Indonesia are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”. 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