N305057 N3 Ruling Active

The tariff classification of the “RockBoard PedalSafe” kit and the “RockBoard PedalSafe” covers from China

Issued July 25, 2019 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9209.94.8000

Headings: 9209

Product description

A description of the “Rockboard Pedalsafe” kit and the “RockBoard PedalSafe” cover were submitted with your inquiry. The “Rockboard Pedalsafe” kit consists of transparent detectable rubber caps that cover the electric guitar pedals and keeps them clean from debris. The kit comes with a black, hard, plastic mounting plate and four metal screws to attach the pedal to the mounting plate. The “RockBoard PedalSafe” cover consists of only the rubber cover and does not include the mounting plate and screws. Both the rubber cover and complete kits are considered to be accessories of musical instruments.

CBP rationale

The applicable subheading for the “RockBoard PedalSafe” kit and covers will be 9209.94.8000, 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 9207: Other.

Full text

N305057 July 25, 2019 CLA-2-92:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9209.94.8000 Ms. Robynn Proctor Framus & Warwick Music USA 1922 Air Lane Dr. Nashville, TN 37210 RE: The tariff classification of the “RockBoard PedalSafe” kit and the “RockBoard PedalSafe” covers from China Dear Ms. Proctor: In your letter submitted June 28, 2019, you requested a tariff classification ruling. A description of the “Rockboard Pedalsafe” kit and the “RockBoard PedalSafe” cover were submitted with your inquiry. The “Rockboard Pedalsafe” kit consists of transparent detectable rubber caps that cover the electric guitar pedals and keeps them clean from debris. The kit comes with a black, hard, plastic mounting plate and four metal screws to attach the pedal to the mounting plate. The “RockBoard PedalSafe” cover consists of only the rubber cover and does not include the mounting plate and screws. Both the rubber cover and complete kits are considered to be accessories of musical instruments. The applicable subheading for the “RockBoard PedalSafe” kit and covers will be 9209.94.8000, 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 9207: Other.” The general rate of duty will be 2.7 percent 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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