The tariff classification of a guitar strap from China

N282208 January 12, 2017 CLA-2-92:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9209.92.8000 Ms. Peta-Gaye Bent Global Brands Group 350 Fifth Avenue New York, NY 10118 RE: The tariff classification of a guitar strap from China Dear Ms. Bent: In your letter dated December 28, 2016, you requested a tariff classification ruling. A sample of the Frye guitar strap, style# 34DB332, was submitted with your inquiry. The strap, measuring approximately 3.5’ in length, consists of an underside made of 100% cotton and an upper side made of a woven combination of 90% propylene and 10% cotton. There is a leather trimming on both ends as well as spring clips that hook on to the guitar. The applicable subheading for the guitar strap will be 9209.92.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts…and accessories…of musical instruments…: Other: Parts and accessories for the musical instruments of heading 9202: Other.” The general rate of duty will be 4.6% 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 https://hts.usitc.gov/current. 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 James Forkan at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division