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NY L80322

October 28, 2004

CLA-2-39:RR:NC:SP:221 L80322


TARIFF NO.: 3924.90.5500

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

RE: The tariff classification of keyboard dust covers from China.

Dear Mr. Heck:

In your letter dated October 13, 2004, you requested a tariff classification ruling.

The sample submitted with your request is a dust cover designed to protect an electronic keyboard from dust, dirt, moisture and scratches. The dust cover is made of polyvinyl chloride (PVC) plastic sheeting, and measures 38 inches by 14 inches by 5 inches. You suggest classification in subheading 9209.94.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories for the musical instruments of heading 9207.

Classification under the HTS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTS by offering guidance in understanding the scope of the headings and GRIs.

Heading 9207 covers "Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)." Heading 9209 covers, among other things, parts and accessories of the musical instruments of heading 9207. Examples of the types of parts and accessories for the instruments that are within the scope of heading 9207 are listed in the EN to heading 9209. Such items include: "Chests (for electronic pianos, organs and carillons), pedal mechanisms and pedals, keyboards, tone wheels (for organs, in particular)." In Headquarters Ruling Letter 961233, dated September 24, 1998, Customs Headquarters ruled that a keyboard cover does not resemble any of the items listed in the EN to heading 9209, and thus is not classified as a part or accessory of the musical instruments of heading 9207.

The applicable subheading for the PVC dust cover will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: other. The rate of duty will be 3.4 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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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