The tariff classification of Yamaha Wood Electronic Keyboard Benches from various countries.

NY R02570 September 16, 2005 CLA-2-94:RR:NC:SP:233 R02570 CATEGORY: Classification TARIFF NO.: 9401.61.6030 Mr. Dennis Heck Yamaha Corporation of America P.O. Box 6600 Buena Park, CA 90622-6600 RE: The tariff classification of Yamaha Wood Electronic Keyboard Benches from various countries. Dear Mr. Heck: This letter replaces ruling number R02534 in order to correct a clerical error. A corrected ruling appears below. In your letter dated September 6, 2005, you requested a tariff classification ruling. The merchandise to be imported consists of Yamaha Wood Electronic Keyboard Benches. The benches consist of a wood frame, wood legs and a vinyl padded seat without a back. They are designed, marketed and sold for use with your Clavinova electronic keyboards. They are finished in a variety of colors to match the various Clavinova wood finishes. The Clavinovas and their benches are used in concert halls, schools and homes. The applicable subheading for the Yamaha Wood Electronic Keyboard Benches will be 9401.61.6030, Harmonized Tariff Schedule of the United States (HTS), which provides for Seats, whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Upholstered: Other, Other.” The rate of duty will be Free. 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