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NY E87829

October 21, 1999

CLA-2-92:RR:NC:2:227 E87829


TARIFF NO.: 9206.00.2000

Mr. Dennis Heck
Yamaha Corporation of America
6600 Orangethorpe Avenue
P.0. Box 6600
Buena Park, CA 90622-6600

RE: The tariff classification of drum sets from Japan.

Dear Mr. Heck:

In your letter dated September 29, 1999, you requested a tariff classification ruling.

The subject merchandise, based on the information submitted, is the “Hipgig Compact Urban Acoustic Drum Set” which is made up of the following components:

1) a shell kit (HG6T41) that is comprised of a base drum (BD16HG), tom-toms (TT10HG and TT13HG), a snare drum (SD12HG) and soft cases (TT/SD and BD).

2) a hardware kit (HG6T42) that is comprised of a tom holder (TH-HG), a clamp (CL940LA x 2), cymbal holder (CH735 x 2), a hi-hat stand (HS-HG), a foot pedal (FP700) and a drum case/stool with DC soft case.

It is stated that the subject set is designed so that the bass drum can be disassembled to allow all the other drums to be nested inside for storage purposes, while the drum case/stool is designed so the hardware kit can be stored inside.

The applicable subheading for this acoustic drum set will be 9206.00.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for percussion musical instrumentsdrums. The rate of duty will be 4.8 percent ad valorem.

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 George Kalkines at 212-637-7073.


Robert B. Swierupski

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